In the course of an audit of the vehicle maintenance department at the regional headquarters of a large car and truck rental firm, the auditors found out in an interview with the shop manager that a vice president of the firm, who lived locally, regularly brought his personal car to be maintained by the shop. The auditors included this information from the interview in their report. The auditors concluded from the interview that appropriate controls were not operating in this situation and should be established as soon as possible.

Required:

a. Evaluate the information given to the auditors in terms of its sufficiency, completeness, relevance, and usefulness.

b. Comment on how you would have proceeded, following the interview, if you were the internal auditor.