Which statement is least appropriate?

A loss of direction can be the difference between a good audit and a boring report.

Demotivated auditors are a problem for audit management even where they do their work and keep within budget. They will not contribute to the development of the audit function nor inspire others to produce excellent work. Admittedly some auditors cannot be motivated. The CAE should:

a. Prepare and implement an audit strategy that pushes internal audit from one period to another.

b. Publicize this strategy and seek support from staff by instructing them to adhere to it.

c. Market internal audit and recognize achievement so that staff can relate to success criteria.

d. Implement suitable HRM policies and programmes.

e. Remove blockages to performance, particularly with awkward clients who may impair audit’s right of unrestricted access to documents, records and information.

f. Keep internal audit fresh and vibrant by regular section meetings, days out, seminars, social events and an invigorating audit manual.

g. Have clear goals.