How should tie internal auditor respond?

An internal auditor is analyzing sates records and is concerned whether a transaction is recorded in the coned period. The accounting manager explains that the external auditor approved the records and produces an email from the external audit team leader.

How should tie internal auditor respond?
A . Ask the external auditor to review the same transaction again as an independent third party
B. Consult account accounting principles, standards, and relevant guidelines in regard to timing of the entry
C. Interview the chief financial officer and obtain her opinion on how the transactions should be recorded
D. Compare the recording of this transaction to now similar ones were executed last year

Answer: B

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