Insert the missing words: A further aspect of audit strategy relates to the need to $.........................................$ in the process. There is a temptation to become trapped inside the struggle to preserve audit independence, wherein contact with the outside world is avoided. Our plans and strategies are then based entirely on audit$$s perception of organizational needs on a $$we know best$$ basis. What may have been acceptable in the past can no longer be defended when all expenditure $($including audit costs$)$ must be justified to front$-$line managers whose budgets bear the eventual re$-$charges.

Group of answer choices

involve management

retain independence

brief audit staff

involve the chief audit executive