To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the improvement task is formally acknowledged and approved, maintaining the integrity of the audit process. References: = IIA Standard 1130 - Impairment to Independence or Objectivity and IIA Standard 2410 - Criteria for Communicating.

The initial step the CAE should take is to discuss the issue with the members of management responsible for the risk area. This discussion allows the CAE to understand the reasons for the lack of action, provide an opportunity for management to explain their position, and encourage them to implement the necessary mitigation measures. If this discussion does not lead to satisfactory action, the CAE would then escalate the issue to senior management or the board as appropriate.
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
" Internal Auditing: Assurance and Advisory Services " by Urton L. Anderson et al.

* Stratification groups numeric values into categories.
* Gap testing identifies missing values in sequences.
* Duplicate testing identifies repeated identical entries within a dataset.
* Joining different data sources allows matching of information across disparate systems (e.g., comparing vendor names in accounts payable vs. vendor master records).
Since the question refers to identifying inconsistencies across different systems, the correct technique is joining different data sources (Option C).

When a manager reviews a staff auditor ' s workpapers, the primary goal is to ensure the accuracy and completeness of the audit documentation and to provide feedback for professional development. Discussing the workpaper review results with the staff auditor helps identify any areas for improvement and reinforces best practices, making it a valuable learning opportunity. This collaborative approach promotes continuous improvement and skill development within the audit team.
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2340 - Engagement Supervision