Student Forums CIA Part 2: Practice of Internal Auditing Section II: Planning the Engagement Question ID: CIA2 M1 Q042 (Topic: D. Determine Engagement Procedures and Prepare

Question ID: CIA2 M1 Q042 (Topic: D. Determine Engagement Procedures and Prepare

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  • #216932

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    This forum is restricted to members of the associated course(s).

    Anna Dobrynina 4949
    Participant

    Hello, 

    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.

    Thank you,

    Anna

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  • #217201

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    Brian Hock
    HOCK international

    Anna,

    Yes, they know that there will be modifications in the future (or very likely will be), but when they are preparing the work program, that is not something that they are going to be concerned about or use in the preparation of the work program. All of the other three choices are things that will be taken into account when setting up the work program.

    Brian

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