The Global Internal Audit Standards would not require the chief audit executive $($CAE$)$ to $...$

a$.$

contribute internal audit personnel for the annual audit of financial statements.

b$.$

communicate to senior management the results of evaluations of the coordination between internal and external auditors.

c$.$

coordinate audit work with that of the external auditors.

d$.$

communicate to senior management and the board the results of evaluations of the performance of external auditors.