An internal auditor is conducting an assurance engagement in the procurement area.

An internal auditor is conducting an assurance engagement in the procurement area. The auditor follows a checklist of tasks prepared for the engagement. During the process, the auditor notices some deviations from the procurement procedure requirements. However, these deviations are not directly linked to and do not prevent the auditor from completing the checklist tasks. So, the auditor does not investigate these deviations further. Which checklist drawback most likely applies to this situation?