Answer (A) is correct. Oversight of the work of the independent outside auditor, including coordination with the internal audit activity, is generally the responsibility of the board. Actual coordination should be the responsibility of the CAE. However, the board in the exercise of its oversight role may request that the CAE assess the performance of the external auditors. Ordinarily, this assessment is made in the context of the CAE’s function of coordinating internal and external auditing activities (PA 2050-1).