Question ID: CIA2 M1 Q042 (Topic: D. Determine Engagement Procedures and Prepare
- This topic has 1 reply, 2 voices, and was last updated 1 year, 1 month ago by Brian Hock.
When preparing an engagement work program, the internal auditor would not be concerned about:
A. Modifying the work program, if appropriate.
B. Findings of a preliminary risk assessment.
C. Reviewing material from prior engagement communications.
D. Reviewing a set of criteria established by management to determine whether operating
goals and objectives have been accomplished.
Correct Answer Explanation for A:
There may be cases where the audit work program has to be modified.
Sorry, but I cannot catch the logic that When preparing an engagement work program, the internal auditor would not be concerned about modifying the work program, if appropriate. It looks to me that when preparing the program IA accept the fact that it can be changed further.
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