An Internal Auditor Is Testing the Controls of a Large

Multiple Choice

An internal auditor is testing the controls of a large and complex food production process where quality assurance is critical. Management provides process charts and documentation, but the auditor quickly determines that this information is incomplete and out of date. Which of the following would be the most appropriate course of action for the auditor to follow?

A) Use the documentation but meet with the production supervisor to obtain updated information before proceeding.
B) Amend the engagement objectives recognizing that important information is not available to protect the engagement's integrity.
C) Defer the audit until management can provide updated charts and documentation as this is their responsibility.
D) Use the documentation but use observation during the engagement to provide missing information.