An IS auditor intends to accept a management position in the data processing department within the same organization. However, the auditor is currently working on an audit of a major application and has not yet finished the report. Which of the following would be the BEST step for the IS auditor to take?

A. Start in the position and inform the application owner of the job change.
B. Start in the position immediately.
C. Disclose this issue to the appropriate parties.
D. Complete the audit without disclosure and then start in the position.