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I have a large internal audit school project I’m working on, and we’ve come across a pretty major problem that is out of the scope of the assurance. We didn’t investigate it further(scope creep), but we have clear data indicating a major mismanagement in supply. While I don’t believe we should put it in the final observations, I do think it belongs somewhere in the report. There is no way they would want to ignore a serious inventory problem even if it has nothing to do with safety compliance(our scope).
I can’t image we’re just supposed to straight up ignore an obvious problem because it’s out of the audit scope. While I don’t think we should further investigate, I do think it warrants attention.
My teammate wants to put it in the Other Matters paragraph, but that’s definitely not right because it’s only there to explain a financial process. It’s not a “BTW, there’s this entirely other thing you should check out”.
Where does this type of issue even belong in the report?
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