Which of the following statements best describes the responsibility of Internal Audit department's responsibility for follow-up activities related to findings/recommendations in a previous engagement? A. The CAE should schedule follow-up activities only if directed by management. B. Internal Audit should determine if the management has taken appropriate action as agreed to and the desired results are being achieved. C. Internal Audit's responsibility is over by including the recommendations and management action plans in the audit report. No further action is needed. D. Internal Audit has no responsibility at all for follow-up activities related to findings/recommendations in a previous engagement