During a review of purchasing operations, an internal auditor found that procedures in use did not agree with stated company procedures. However, audit tests revealed that the procedures used represented an increase in efficiency and a decrease in processing time, without a discernible decrease in control. The internal auditor should:
a. Report the lack of adherence to documented procedures as an operational deficiency.
b. Develop a flowchart of the new procedures and include it in the report to management.
c. Report the change and suggest that the change in procedures be documented.
d. Suspend the completion of the engagement until the engagement client documents the new procedures.