Which statement is least appropriate?

a. Internal reviews involve an extensive review of overall audit strategy, staffing levels and budgets.

b. Internal reviews may operate at a number of levels including reviewing the working papers and draft audit reports.

c. One should develop a programme of audit reviews where audit management will carry out comprehensive reviews of say the bigger audits that have been completed.

d. Spot checks may be undertaken at random on various audits to establish whether they are meeting acceptable standards.

e. It is advisable to appoint one manager responsible for quality assurance throughout the audit department.

f. This person will report periodically, (say annually) to the CAE on the overall position