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Answer (B) is correct . The audit committee consists of outside members of the board of directors (who should be independent of management). Regular communication with this committee helps assure independence and provides a means for the directors and the IAA to keep each other informed. The CAE should communicate the IAA’s plans and resource requirements to senior management and the board for review and approval. Moreover, the CAE should submit to senior management for approval, and to the board for its information, a summary of the IAA’s work schedule, staffing plan, and financial budget.

Answer (A) is incorrect because Reviewing the procurement function of the organization requires detailed technical ability.
Answer (C) is incorrect because The independent accountant should not grant a client’s audit committee access to its working papers.
Answer (D) is incorrect because The ideal arrangement is to send all engagement communications to the audit committee.