ExitVCEDumpIIA-CIA-PART2Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
Question 30 of 100
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Q30Single choice
Which of the following is an appropriate activity when supervising engagements?
A
During engagement planning, the audit work program should be discussed between auditors and the engagement supervisor with the supervisor approving the work program.
B
During fieldwork, scope changes made to the work program are at the auditor's discretion and should be supported adequately in the workpapers.
C
Engagement supervision is most critical to the fieldwork and reporting phases of the audit, as this is where the majority of the work takes place.
D
A degree of high supervision to no supervision may be provided to an auditor depending on his level of competence and the complexity of the engagement.