During an audit engagement, an internal auditor finds that management is not complying with previous commitments made to the external auditors. However, the auditor determines management's actions to be justified due to significant changes in the business. The best course of action for the auditor to take would be to:
The correct course of action is to proceed with the audit engagement and assess the changes actually implemented by management. It is within the auditor's role to determine if the changes made by management are reasonable and justified, especially in light of significant business changes. This approach ensures that the internal audit remains comprehensive and relevant while evaluating management's actions in the current context.
Because the assurance engagement is already ongoing, and there are changes in the business.
Why A?
The internal auditor is not operational and cannot oblige management to implement recommendations. However, the internal auditor evaluates whether management's response is appropriate.