An IS auditor previously worked in an organization's IT department and was involved with the design of the business continuity plan (BCP). The IS auditor has now been asked to review this same BCP. The auditor should FIRST:

A. document the conflict in the audit report.
B. decline the audit assignment.
C. communicate the conflict of interest to the audit manager prior to starting the assignment.
D. communicate the conflict of interest to the audit committee prior to starting the assignment.