An IS auditor is reviewing standards and compliance requirements related to an upcoming systems audit. The auditor notes that the industry standards are less stringent than local regulatory standards. How should the auditor proceed? 

Answer options:

A. Audit to the standards with the highest requirements.
B. Audit exclusively to the industry standards.
C. Coordinate with regulatory officers to determine necessary requirements.
D. Audit to the policies and procedures of the organization.

C