An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?
When a client decides not to implement several recommended process improvements, the internal audit activity should confirm this decision with management and document it in the audit file. This ensures that there is a formal record of management's decision, protecting the internal audit function from being held accountable for unimplemented recommendations. Additionally, documenting the decision allows for future reference if these issues resurface or lead to adverse consequences.
Issue is not fixed or might be accepted in B
What is the difference between B and C?