D) knowledge of systemic deficiencies makes the most sense to me. If they know there are issues with the control system, they'd want to bring in experts to assess it.
I'd go with C) suspicion of internal fraud. Management would definitely want to bring in outside help if they suspect something shady going on internally.
B) availability of qualified contractors seems like the most logical option here. You need to have the right resources to perform those evaluations effectively.
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