That's a bit strong. Wisdom would indicate that it would be foolish not to consider them. If it was worth the effort of the auditor to bring them to your attention, it would be a mistake not to at least consider if there is value there for your organization.
I certainly agree that there is no requirement to do so. Organizations are not prohibited from doing stupid things.
I certainly agree that there is no requirement to do so. Organizations are not prohibited from doing stupid things.
"Wisdom" comes in many forms...