IIA-CIA-PART2 Web TestEngine demo

The CAE has ultimate responsibility for reviewing working papers and remains accountable for the achievement of objectives and the quality of work.

The need for CAE review depends on the proficiency and experience of the internal auditor and the complexity of the task.

The CAE is responsible for all significant professional judgments made during the audit process and should therefore personally review working papers to ensure conclusions were professionally arrived at.

The CAE, although having overall responsibility for reviewing work completed, can delegate such task to appropriately experienced internal audit staff.