During the planning phase of an audit of suspected overbilling on contracts for security services, an internal auditor should perform all of the following except:

During the planning phase of an audit of suspected overbilling on contracts for security services, an internal auditor should perform all of the following except:
A. Interview an official of the security services company to determine the cause of recent increases in billings for services.
B. Interview the manager who requested the audit engagement.
C. Obtain a copy of the contract between the two organizations.
D. Prepare an engagement program.

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