An internal auditor assigned to audit a vendor's compliance with product quality standards is the brother of the vendor's controller. The auditor should:

a) accept the assignment, but avoid contact with the controller during fieldwork
b) notify the chief audit executive of the potential conflict of interest
c) accept the assignment, but disclose the relationship in the engagement final communication
d) not worry about it, accept the assignment as this is not a significant conflict of interest as it is not in the controller's area
e) notify the vendor of the potential conflict of interest

Ans: b) notify the chief audit executive of the potential conflict of interest