Which of the following actions is least likely to facilitate a constructive audit process in the event of a disagreement?

Elevating the risk associated with the control is least likely to facilitate a constructive audit process during a disagreement because it can create an atmosphere of defensiveness or hostility. Instead of fostering collaboration and discussion with the auditee, emphasizing risk may lead to an adversarial situation where the auditee feels attacked or undervalued.

Constructive audit processes thrive on open communication, mutual respect, and a shared understanding of the audit's objectives.

In contrast, consulting the audit manager before taking further actions helps to ensure that the audit process is aligned with organizational standards and promotes a level of oversight that can help mitigate misunderstandings. Documenting findings carefully is critical for clarity and provides a basis for discussion, ensuring that all parties understand the issues at hand. Engaging in discussion with the auditee is essential for addressing disagreements constructively; it builds rapport and can lead to a resolution that is acceptable to both the auditor and the auditee.