Final answer:
An auditor can be held accountable for failing to identify non-compliance, not reporting fraud or irregularities, and not implementing corrective actions for non-compliant areas.
Step-by-step explanation:
An auditor can be held accountable in several ways:
- They can be held accountable for any areas where the organization is failing to meet compliance. This means that if the auditor identifies non-compliance with laws, regulations, or internal policies, they can be held responsible for not bringing it to the attention of management.
- They can be held accountable for what they discover while conducting the audit. If they find evidence of fraud, misappropriation of funds, or other irregularities, they should report it and take appropriate actions.
- They can be held accountable for implementing corrective actions in non-compliant areas. Once issues are identified, auditors should work with management to develop and implement corrective measures.