An IS auditor submitted audit reports and scheduled a follow-up audit engagement with a client. The client has requested to engage the services of the same auditor to develop enhanced controls. What is the GREATEST concern with this request? 

Answer options:

A. It would require the approval of the audit manager.
B. It would be beyond the original audit scope.
C. It would a possible conflict of interest.
D. It would require a change to the audit plan.

C