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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 3 question 60 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 60
Topic #: 3
[All IIA-CIA-Part2 Questions]

Which of the following best describes the primary concern of the audit manager upon review of engagement working papers of an auditor?

  • A. To ensure adequate control over the custody of working papers is exercised by the auditor.
  • B. To ensure that as part of the documentation the auditor collected original documents that can corroborate the audit findings.
  • C. To ensure that the work papers create background for subsequent reviews.
  • D. To ensure that the audit programs are followed by the auditor.
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Suggested Answer: D 🗳️

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Tico
5 months, 3 weeks ago
Why D? IG 2330 reads "Internal auditors must document sufficient, reliable, relevant, and useful information to support the engagement results and conclusions." and whether an auditor followed audit programs does not address those points.
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Hamoudeh
4 months, 1 week ago
D is correct , as a supervision task, firstly the supervisor (audit manager in question) should be reviewing that all audit steps in the audit work program are followed by the auditor who perform the engagement. choice B refers to the validation of reported finding.
upvoted 2 times
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