Which statement is least appropriate? There are ways that we can move closer to developing good auditing standards:

We must recognize the practicalities of real$-$life auditing and formulate standards that provide statements of intent rather than comprehensive procedures.

Encourage each organization to translate the standards into suitable work practices and incorporate them into the audit manual.

Make compliance with the spirit of the standards a major issue that is uppermost in the minds of all staff. To this end any barriers to compliance should be addressed.

Ensure that staff who are not trained to meet all the requirements of the standards are transferred out of internal audit.