An internal audit of a city warehouse procedure checklist flags several missing supervisor signatures, then closes the finding without walking the floor. What should the risk manager insist the review also test?
Select an answer to reveal the explanation.
Short Explanation
Signatures prove someone signed a page—they do not prove the page still matches the building. If racks moved and the steps did not, the binder is theater. Walk the floor and ask whether the procedure fits reality, not only whether the signature lines are filled.
Full Explanation
Procedure maintenance is substantive, not cosmetic. Form completion and signature completeness are weak proxies for control effectiveness when physical layouts, tools, or workflows have changed. A corporate risk review should verify fit-to-reality—that documented steps still describe how work is done and where hazards sit—before treating signature gaps as the only deficiency.