How should communications with auditors be handled?

• A. Provide timely access to records, respond to requests, and document responses to audit findings.
• B. Delay answering audit requests until the end.
• C. Provide only partial records.
• D. Communicate verbally without documentation.

Answer: (A)

Clear, timely, and well-documented communication with auditors is essential to demonstrate accountability and maintain an auditable trail. Providing timely access to records allows auditors to verify transactions and controls without unnecessary delays, helping them form an accurate assessment. Responding promptly to requests shows cooperation and keeps the audit moving, reducing the risk that evidence becomes outdated or incomplete. Documenting responses to audit findings creates a traceable record of what was requested, what was provided, and how issues were addressed, which supports governance, remediation efforts, and future audits.

Delays, partial records, or relying on verbal notes without documentation can undermine the audit’s credibility, make it hard to verify what was done, and weaken accountability.