【单选题】Which of the following is NOT a valid reason to outsource the int er n al audit fu nc tion?
A.
The exte r nal audit w i ll be more ef f icient as the external audit s taff will have a good understanding of the company if they are al so in v o lved with the internal audit work .
B.
Outsour c ing may be more cost effective as compared with e mploying staff and providing training and other employment benefits
C.
A pr of essional firm is likely to be more experienced and able to provi d e bet t er recommendations for improvements .
D.
G r eater independence of an external service provider .