To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the improvement task is formally acknowledged and approved, maintaining the integrity of the audit process. Reference: = IIA Standard 1130 - Impairment to Independence or Objectivity and IIA Standard 2410 - Criteria for Communicating.