Which statement is least appropriate?

Another weakness is lack of follow-up procedures. Auditors adopt the attitude that they do the audit and simply walk away. The follow-up procedure is less of a formality and more an acceptance of responsibility for the audit. The internal auditor needs to:

a. Target high-risk systems.

b. Review the adequacy and effectiveness of the systems of control that protect this system.

c. Alert management to any problems with these controls where necessary.

d. Advise management of ways that systems of control may be improved to handle risk.

e. Ensure management responds to audit findings and indicates what it intends to do.

f. Accept that management will probably take the appropriate action.

g. Revisit the audit after a suitable period to highlight further action management needs to take in respect of its controls.