Which statement is least appropriate?

Some of these rules for documenting interviews are:

a. Apply the same documentation standard to all types of interview.

b. Ensure that signatures applied are appropriate to the circumstances.

c. Provide a front summary sheet that contains objectives, results and conclusions that can be reviewed by the audit manager.

d. Use standardized documentation for all interview records.

e. Type the record where necessary whilst retaining the original.

f. Retain documents referred to in the interviews with the record cross-referenced to the point where they are introduced by the interviewee.

g. Apply the usual standards of place, date, time, people present, audit job and reviewed by.

h. Re-read notes for consistency.