Which statement is least appropriate?

In terms of managing IS audit resources note that:

a. A cycle of audits may be planned to cover all of the main computerized applications.

b. It will be necessary to set up a constructive liaison with the corporate IS managers.

c. The difficulties in recruiting good quality IS auditors have already been mentioned.

d. The depth of technical expertise should be defined in an appropriately worded job specification.

e. The timing of IS audit work has to be planned as systems tend to take turns in securing a high profile as the organization’s strategy alters.

f. A budget for IS audit should include high-specification computer facilities along with notebooks, scanners, quality printers and so on, for use by auditors.

g. The audit manager cannot really carry out a proper review of the IS auditor’s work, so this work may not always be properly supervised.
h. The work that IS audit performs on systems development may become part of the systems of internal control. As such, the role should be clearly defined at the outset.
i. IS auditors may spend time supporting the audit function by developing computer assisted audit techniques and the way this is resourced has to be agreed on via the audit plan.
j. Developing a comprehensive range of control matrices covering automated systems can aid control evaluation and this may well be an IS audit task.