A member of the internal audit activity who is conducting an assurance engagement finds that the audit program contains outdated historical information but is otherwise complete. Which of the following is the most appropriate course of action for the auditor?
A. Complete what they can from the program to avoid delaying the audit and note the deficiencies in the auditor's comments.
B. Set the audit program aside and proceed with other work to ensure that the overall integrity of the audit is not compromised.
C. Proceed with the program but make any necessary changes to the procedures based on the auditor's best judgment.
D. Perform a detailed process review to determine the extent and importance of the outdated information before taking further action.