Answer (B) is correct.
REQUIRED : The least effective procedure for gathering information about the nature of processing and potential problems.
DISCUSSION : Sending an email message to clerical staff is the least effective communication and information-gathering technique. It is impersonal and alleges inefficiencies before evidence has indicated that the problems are caused by inefficiencies in processing. This impersonal method might have been useful if the auditor wished to encourage that kind of response.