In: Accounting
Policies and procedures should be implemented to provide the firm with reasonable assurance that personnel will seek assistance from persons having appropriate levels of knowledge, competence, judgment, and authority. Those policies and procedures would not
a. Designate individuals as specialists to serve as authoritative sources and define their authority in consultative situations
b. Identify areas in which consultation is required and encourage personnel to consult with or use authoritative sources on other complex or unusual matters.
c. Provide for reviewing engagement working papers and reports.
d. Provide for resolving differences of opinion between engagement personnel and specialists.
The correct option would be "Provide for reviewing engagement working papers and reports" since the same would not be helpful because teh specialist is needed to provide the guidance on specific matter and not on the whole working paper.
Conclusion
Hence the correct option is "c. Provide for reviewing engagement working papers and reports."