During an Engagement, an Internal Auditor Discovered That an Organization's

During an engagement, an internal auditor discovered that an organization's policy on delegation of authority listed six individuals who were no longer employed with the organization. In addition, four individuals acting with disbursement authority were not identified in the policy as having such authority. Which of the following is the most effective course of action to address the control weakness?

A) Immediately initiate a complete audit of the disbursement function to determine if significant frauds have occurred.
B) Recommend that management review the process supporting the policy and make improvements.
C) Advise management to add the four additional names and remove the incorrect names from the policy to make it current.
D) Review further to ensure that the four individuals do not have the appropriate authority through delegation.