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.

a. involve management

b. retain independence

c. brief audit staff

d. involve the CAE