Which of the following scenarios would require the chief audit executive (CAE) to change the...

The CAE meets with the organization's new CFO to review the internal audit plan. After reviewing the plan, the CFO is satisfied that the plan addressed the top risks facing the organization

The CAE oversees an internal audit function that has one IT auditor on staff. This auditor left the organization eight months ago and the CAE has been unable to hire a suitable replacement

The effective date of a new government regulation occurs during the internal audit plan year. The new regulation and its effective date have been public for several years

The CAE oversees an internal audit function of 15 auditors. An auditor left the organization and was replaced the following week with an auditor who has similar skills and experience