When an internal auditor has a potential impairment of independence or objectivity relating to a proposed consulting engagement, what action must be taken? O The internal auditor must not disclose the potential impairment to the chief audit executive. O The internal auditor must immediately refuse the consulting engagement O The internal auditor must disclose the potential impairment to the engagement clent prior to accepting the engagement O The internal auditor need not disclose the potential impairment and may act the engagement 20