An auditor’s report discovered several accounts with no activity for over 60 days. The
accounts were later identified as contractors’ accounts who would be returning in three

months and would need to resume the activities. Which of the following would mitigate and
secure the auditors finding?

A.
Disable unnecessary contractor accounts and inform the auditor of the update.

B.
Reset contractor accounts and inform the auditor of the update.

C.
Inform the auditor that the accounts belong to the contractors.

D.
Delete contractor accounts and inform the auditor of the update.