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You are a member of the audit team of a second-party audit of an organisation...

You are a member of the audit team of a second-party audit of an organisation with 625 employees. The audit procedure recommends using sampling criteria which requires the review of the documented competence for 25 personnel. The audit team leader developed an audit plan allocating one hour to audit the Human Resources department (from 11:30 am to 12:30 pm). She told you that she could not allocate any additional time.

What would you do?

A.

Extend the audit until 1.00pm and ask for a quick lunch later.

B.

Plan to review less than 25 cases.

C.

Plan to review as many as possible and see if you can extend the audit duration by one day.

D.

Plan to miss lunch and review as many as possible.

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