The correct option is To gather a range of viewpoints on how policies and procedures are applied in practice.

Interviewing staff from different departments and levels yields a variety of perspectives on how written policies are implemented day to day and how procedures are actually followed. This approach helps auditors detect inconsistencies, identify informal workarounds, and find control gaps that do not appear in documentation alone. The range of viewpoints also provides corroborating evidence and guides where to perform more detailed testing.

To observe whether internal controls operate as intended by viewing operations across levels is incorrect because passive observation or a single walkthrough does not capture how people interpret and apply policies in different contexts. Verifying that controls operate as intended usually requires a combination of interviews, direct observation, and substantive testing rather than observation alone.

To document routine tasks of each employee for archival purposes is incorrect because creating archival job task records is an HR or process documentation activity and not the primary aim of an internal audit. Auditors focus on evidence related to control effectiveness and risk, not on preserving routine task lists for archive.

To confirm that the audit team has established rapport and a cooperative environment is incorrect because building rapport may be a useful byproduct of interviews but it is not the main objective. The primary purpose is to understand how policies and procedures are applied so the audit can assess effectiveness and identify issues.

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