If auditors cannot access required documents, what should the audit function do?

When auditors encounter the situation where they cannot access required documents, adopting new ways to achieve audit goals is a prudent and effective response. This approach emphasizes the adaptability of the audit function in overcoming obstacles while maintaining its overall objectives.

In an audit environment, access to pertinent documents is often crucial for performing a thorough analysis. However, the inability to obtain these documents does not mean that the audit process must come to a standstill. Instead, auditors can explore alternative methods and techniques to gather necessary information that aligns with their original objectives. This might include using other available documentation, leveraging interviews with relevant personnel, or utilizing data analytics to fill gaps and draw meaningful conclusions.

The focus on maintaining the integrity of the audit goals, despite the challenges faced, reinforces the importance of flexibility and creativity in the audit process. By being proactive and resourceful, auditors can still deliver value, insights, and findings pertinent to stakeholders, despite the initial barriers encountered.

While requesting extensions, changing audit objectives entirely, or pausing the audit may seem like viable options, they might not address the core issue at hand. Extensions can delay the audit, changing objectives could lead to scope creep, and pausing might hinder the timely delivery of crucial audit findings. Therefore, finding innovative ways to proceed while