IIA-CIA-PART2 · Question #106
IIA-CIA-PART2 Question #106: Real Exam Question with Answer & Explanation
The correct answer is D. Seek approval from the chief audit executive for the proposed scope change. According to IIA guidance, before implementing any changes to the audit program's scope prior to beginning fieldwork, the most important action is to seek approval from the chief audit executive (CAE) for the proposed scope change. This ensures that any significant modifications
Question
Options
- ADocument in the engagement workpapers the rationale for changing the scope.
- BConfirm that the scope change would align to the organization's objectives and goals
- CConfirm that the internal audit activity continues to have the necessary knowledge and skills
- DSeek approval from the chief audit executive for the proposed scope change
Explanation
According to IIA guidance, before implementing any changes to the audit program's scope prior to beginning fieldwork, the most important action is to seek approval from the chief audit executive (CAE) for the proposed scope change. This ensures that any significant modifications are reviewed and authorized at the appropriate level, maintaining the integrity and alignment of the audit activity with the organization's audit plan and objectives.
Community Discussion
No community discussion yet for this question.