An internal auditor determines that the process is not designed adequately to reduce the underlying risks to an acceptable level.
Which of the following should the internal auditor do next?
a. Write the audit report. There’s no reason to test the operating effectiveness of controls that are not designed adequately.
b. Test compensating controls in other (adjacent) processes to see if the impact of the design inadequacy is reduced to an acceptable level.
c. Test the existing key controls anyway to prove that, despite the design inadequacy, the process is still meeting the process objectives.
d. Postpone the engagement until the design inadequacy has been rectified.