What might be a consequence of retesting a control without consulting the audit manager first?

The consequence of retesting a control without consulting the audit manager first is primarily the unnecessary use of time and resources. In an auditing context, each step in the process is typically coordinated to align with the overall audit plan and objectives. Retesting a control without the manager's approval can lead to inefficiencies, as resources may be allocated to an area already deemed adequate or potentially lead to duplicative work being performed.

When auditors operate outside of the established communication channels or without proper oversight, they may miss critical insights from the audit manager, who could provide guidance on whether retesting is necessary or advisable at that stage. This can result not only in wasted effort but also in potential delays for the entire auditing process, affecting timelines and resource allocation.

In contrast, improved audit accuracy, a collaborative environment, and strengthened auditor-auditee relationships typically arise from well-structured communication and adherence to protocols, which helps in ensuring that all audit activities are aligned with the overall objectives and goals of the audit.