Final answer:
An internal auditor's involvement in reengineering should not include directing the implementation of the redesigned process.
Step-by-step explanation:
An internal auditor's involvement in reengineering should include all of the following except C. Directing the implementation of the redesigned process.
The role of an internal auditor in reengineering is primarily focused on assessing and evaluating the reengineering process rather than taking charge of its implementation. The auditor's responsibilities may include recommending areas for consideration, determining whether the process has senior management's support, and developing audit plans for the new system.