Which three statements are least appropriate?

We want to move towards our target position by developing the ‘professional auditor’:

a. Ensure that very comprehensive guidance is always provided.

b. Leave general reference material outside the main audit manual.

c. Indicate whether a particular procedure is optional.

d. Explain why a procedure has been selected.

e. Do not allow any departures from the manual.

f. Encourage all auditors to participate in improving the manual and consider rotating the task of maintaining it.

g. Do not appoint an auditor until the approach and standards are explained and he/she can work within them.

h. Where a requirement in the manual has been overridden consider whether an amendment is required.

i. Ensure that auditors who refuse to perform to the requirements of the manual are promoted.

j. Test each section that is drafted to ensure that it is not unnecessarily cumbersome and bureaucratic.

k. Watch out for auditors who appear demotivated and investigate underlying reasons.

l. Ensure that there is a continuous programme to search for and amend all faults.