* Responsibilities of an External Auditor:
* When significant internal control deficiencies are discovered, the auditor is required to report them to senior management and, where appropriate, the audit committee.
* The purpose is to ensure that the organization is informed of the risks and can take corrective actions.
* Analysis of Other Options:
* A. Suspend the audit:Not required under auditing standards.
* B. Report to law enforcement:Only if fraud or illegal activities are confirmed, which is not implied here.
* D. Correct deficiencies independently:This is beyond the auditor's scope of responsibilities.
* Conclusion:The correct response is to provide a written communication about the findings to senior management.