How can an auditor avoid disrupting the auditee's operations?

An effective way for an auditor to avoid disrupting an auditee's operations is by grouping audit test plans. This approach allows the auditor to consolidate various audit activities into defined timeframes rather than conducting them in a piecemeal fashion. By doing so, the auditor can minimize interruptions, as the auditee will have a clearer understanding of when audit activities will occur and can prepare accordingly.

This strategic grouping can also lead to efficiencies, allowing the auditor to focus on specific areas without repeatedly diverging into different parts of the organization or its processes. As a result, both the auditor and auditee can collaborate more effectively, making the audit process smoother and less intrusive.

Other options, while they may seem beneficial, do not address the potential disruptions as effectively. For instance, conducting audits virtually can help in some situations but may not be suitable for all types of audits due to the nature of the information being examined or the need for physical inspection. Limiting audit duration can help reduce disruption, but it might compromise thoroughness if the audit activities are rushed. Focusing solely on observation disregards other crucial methods of evidence gathering, which could also lead to an incomplete audit and potentially affect the final conclusions drawn. Grouping audit test plans stands out as the most