An internal auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:
The primary deficiency is that the auditor failed to consider the importance of the information offered. While the questionnaire did not cover some pertinent information, the critical issue is the auditor's failure to document and follow up on the potential problems that were mentioned during the interview. This indicates a lack of attentiveness to crucial details, which is essential in the auditing process.
What the difference between A & C?
The use of a questionnaire DOESN'T precluded from documenting other information. Thus the auditor failed to consider the importance of the information offered.