A new internal auditor is applying project management concepts to a six-week compliance engagement. Two testing tasks depend on receiving a data extract that the IT team can only deliver in week three. To keep the engagement on schedule, what should the auditor do when building the plan?
- AIdentify the dependency, schedule independent tasks earlier, and sequence the data-dependent tests after the week-three delivery. Correct
- BAssume the extract will arrive in week one and schedule all testing to start then, adjusting only if it slips.
- CReport to the audit committee that the engagement cannot be completed within six weeks because of the IT constraint.
- DRemove the two data-dependent tests from scope so the engagement avoids relying on the IT extract at all.
Why A is correct: Recognising the dependency and reordering work so independent tasks proceed while data-dependent tests follow the extract is exactly how project sequencing protects the timeline.
Why B is wrong: Assuming an earlier delivery than IT has confirmed builds the schedule on a false premise, so slippage is almost guaranteed rather than managed.
Why C is wrong: Escalating a manageable scheduling constraint as a blocker is premature, since the plan can absorb the dependency through sequencing rather than declaring failure.
Why D is wrong: Cutting necessary tests to dodge a dependency narrows coverage and may leave the objective unmet, trading schedule comfort for a weaker engagement.