A. It is a courtesy to review the report with the person or department being audited, so the auditee knows what is being sent to his or her supervisors and will not be surprised by the report. This review may also allow the auditee to identify any inaccuracies in the report. The internal auditor and the auditee are present at this meeting, and one effect of the meeting should be to generate commitment from the auditee for appropriate corrective action.

B. Adhering to a time budget is important for audit efficiency and economy, but it does not contribute to assignment effectiveness.

C. Having budget revisions approved by the project supervisor is important for audit efficiency, but it does not contribute to assignment effectiveness.

D. Preparing weekly time reports is important for audit efficiency, but it does not contribute to assignment effectiveness.