The auditor should integrate the information the client provides with the information that is already known. This approach ensures that the auditor is actively listening and understanding the client's concerns while incorporating this new information with what is already understood about the human resource process problems. This comprehensive understanding can lead to more effective auditing and problem-solving. The other options involve behaviors such as preparing a response, making internal notes on non-verbal cues, or planning the next steps, which detract from fully engaging with and understanding the client's verbal input.