The engagement supervisor would like lo change the audit program's scope poor to beginning fieldwork According to IIA guidance before any change is implemented what is the most important action that…

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

• B
  7% (1)
• C
  7% (1)
• D
  87% (13)

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.

No community discussion yet for this question.