The internal audit activity is planning an assurance engagement for a foreign subsidiary.According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

a. The scope of the engagement, the estimated time frame, and the names of the auditors

b. The estimated time frame, the names of the auditors, and the resources and travel budget

c. The names of the auditors, the resources and travel budget, and the scope of the engagement

d. The resources and travel budget, the scope of the engagement, and the estimated time frame