The internal auditor of MOHEET Company is preparing the engagement work schedule for the next budget year and has limited resources. In deciding whether to schedule the purchasing or the personnel department for an engagement, which of the following is the least important factor? 

Select one: 

a. The internal audit staff has recently added an individual with expertise in one of the areas. 

b.More opportunities to achieve operating benefits are available in one of the departments than in the other. 

c. Major changes in operations have occurred in one of the departments. 

d. Updated assessed risk is significantly greater in one department than the other.