Real-Life Decision Making -- Solution
You ask for an extension, explaining that you need more time to accurately analyze the department's travel records.
The problem with asking for an extension in time is that you may not get it.
If you do, however, you will be able to review more of the documents. That will allow you to give an accurate report.
However, the extra time spent on reviewing the additional documents will most likely produce the same results you would have gotten by analyzing fewer documents.
If you're not given a time extension, then you're faced with doing the best job in the least amount of time available. You'll still need to explain which documents were analyzed and why you chose them as the most important ones to examine.
In other words, you will still be giving a "qualified opinion," which is exactly what senior management is looking for.
"Before I sign off anything, there is sufficient evidence so anyone can pick up the report, review it and come up with the same solution," says auditor Rob Clark. Sufficient evidence is the key to completing a successful audit. It doesn't necessarily mean reviewing every piece of documentation in a department.