An internal auditor has documented several instances in which management asked employees to ad against the policies and procedures. Which of the following is the most appropriate next step?
A.
Report the non-compliance cases to the board of directors.
B.
Recommend that management update its policies and procedures based on the circumstances.
C.
Investigate the rationale for management ' s actions.
D.
Recommend those employees to report the cases through the designed whistleblowing channel for the appropriate treatment.
Before taking further action, the internal auditor should understand why management asked employees to act against policies and procedures. This could reveal underlying issues or misunderstandings that need to be addressed. References:
IIA’s International Standards for the Professional Practice of Internal Auditing.
COSO Framework on Monitoring and Risk Assessment.
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