Which statement is least appropriate?

There are several options for securing the necessary IS/IT skills for internal auditing:

a. Use a consortium to provide the necessary skills.

b. Use a small number of IS auditors (perhaps one computer expert) to assist the other auditors as they tackle computerized systems.

c. Train general auditors in IS audit techniques.

d. Rotate auditors between groups with one group specializing in computerized systems.

e. Try to avoid considering the IS aspects when performing audit work.

f. Use consultants either to perform certain computer audit projects or to assist the general auditors.

g. View computer audit as the audit of MIS and apply a wider base to computer audit projects covering managerial controls as well as computerized ones.