How should you document and escalate potential record discrepancies discovered during audit?

• A. Log the discrepancy, notify the appropriate supervisor, submit a correction request, and track resolution.
• B. Ignore the discrepancy if it seems minor.
• C. Change records retroactively without approval.
• D. Publicly announce the issue to all personnel.

Answer: (A)

When a potential record discrepancy is 발견 during an audit, the first step is to create an auditable entry that documents exactly what was found, where, when, and with any supporting evidence. This creates a formal trail you can follow and review later. Next, notify the appropriate supervisor or responsible authority so the issue is acknowledged and routed to the right person for action. Then submit a formal correction request or adjustment ticket that details the proposed fix and any potential impact on financial statements or compliance, and actively track the item through to resolution. Update the records and the audit trail as actions are taken to close the loop. This process preserves accountability, supports internal controls, and ensures changes are reviewed and authorized rather than made informally. Ignoring the discrepancy, making retroactive changes without approval, or publicly broadcasting the issue without following the proper channels undermines controls and can create compliance and fraud risks.