Upon commencement of an audit within an organization, which of the following actions is MOST important for the auditor(s) to take?

Question

Options

• AUnderstand circumstances which may delay the overall audit timelines.
• BReview all prior audit results to remove all areas of potential concern from the audit scope.
• CMeet with stakeholders to review methodology, people to be interviewed, and audit scope.
• DMeet with stakeholders to understand which types of audits have been completed.

• A
  7% (2)
• B
  4% (1)
• C
  75% (21)
• D
  14% (4)

Explanation

Meeting with stakeholders to review methodology, people to be interviewed, and audit scope is the most important action for the auditors to take upon commencement of an audit within an organization. An audit is a systematic and independent examination and evaluation of the information, systems, processes, or activities of an organization, and that aims to assess the compliance, performance, or effectiveness of the organization against the predefined criteria, standards, or objectives. An audit can be conducted by internal or external auditors, and it can cover different domains, such as financial, operational, or security. Meeting with stakeholders to review methodology, people to be interviewed, and audit scope is the most important action for the auditors to take upon commencement of an audit within an organization, because it can provide the following benefits: It can establish the communication and collaboration between the auditors and the stakeholders, and ensure the mutual understanding and agreement on the audit objectives, expectations, and It can define and clarify the audit methodology, which is the approach and the techniques that the auditors will use to conduct the audit, and that includes the audit plan, the audit criteria, the audit evidence, the audit tools, or the audit report. It can identify and select the people to be interviewed,

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