When the internal audit activity does not have sufficient time to complete its usual root cause analysis, the most appropriate action is for the chief audit executive to recommend that management conduct further work to identify the root cause and address the issue. This allows the audit report to be issued on time while still ensuring that the root cause is eventually identified and addressed. This approach provides a balance between timely reporting and thorough analysis. Additionally, assigning this task to management ensures that responsibilities are clearly delineated and that the auditors can maintain their schedule for future engagements.