Which step should an internal auditor take when additional work is required beyond the current scope of the engagement?

When an internal auditor identifies that additional work is required beyond the current scope of the engagement, the most appropriate step is to request a modification of the engagement scope from the chief audit executive. This action is essential because it ensures that the internal audit aligns with established policies and frameworks governing the audit process.

Requesting a scope modification demonstrates a commitment to maintaining the integrity of the audit and ensures that any additional work is authorized and documented appropriately. It allows for a discussion regarding the implications of the added work, including resource allocation and any potential impact on the audit timeline. This proactive approach also keeps stakeholders informed about changes in the audit plan, reinforcing transparency and accountability within the audit function.

Engaging with the chief audit executive is critical as they have the authority to approve changes to the engagement scope. This collaboration helps to uphold the auditing standards and maintain effective governance within the organization. Therefore, modifying the engagement scope reflects best practices in internal auditing, prioritizing proper authorization and strategic alignment with organizational objectives.