Engaging communities of practice is most likely to gain support for process change because it involves the people who understand the work, influence peers, and can help translate change into practical operating behavior. Clear objectives and senior management support are important, but they may not create adoption if affected employees are not involved. Establishing competencies supports capability, but it does not by itself generate commitment. Communities of practice can surface concerns, share lessons, validate proposed changes, and build ownership across functions. Internal audit should recognize that successful process change depends on stakeholder engagement, communication, training, accountability, and monitoring. The action most directly linked to gaining broad support is engaging communities of practice. Therefore, Option B is correct.