What should an auditor do if there are repeated infractions of a control?

When an auditor encounters repeated infractions of a control, reviewing procedures and training plans is the most effective action. This approach allows the auditor to assess whether the existing controls are adequately designed and effectively implemented. It provides an opportunity to identify any gaps in the procedures that may be contributing to the repeated infractions.

Additionally, revisiting training plans is vital, as it ensures that all relevant personnel understand the processes and the importance of compliance. There may be a need for enhanced training initiatives or adjustments to procedures to better align them with the operational realities and the capabilities of the staff involved.

While escalating the issue to senior management can be important in some contexts, it is often more beneficial to first identify root causes through a thorough review. Consulting legal advice may be necessary in specific situations, particularly if non-compliance could lead to legal repercussions, but this step might not address the underlying control failure. Disregarding previous infractions would be inappropriate, as it would ignore the need for continual improvement in control processes. Thus, a comprehensive review of procedures and training plans addresses both the symptoms and the causes of the repeated control infractions effectively.