After concluding a preliminary assessment, the engagement supervisor prepared a draft work program According to HA guidance which of the following would be tested by this program?

The correct answer is C. The process controls. According to IIA guidance, a draft work program prepared by the engagement supervisor after concluding a preliminary assessment would test the process controls. The work program outlines the specific procedures and steps the internal audit team will take to evaluate the…

Planning the Engagement

Question

Options

AThe process objectives.
BThe process risks
CThe process controls
DThe process scope

How the community answered

(35 responses)

A
6% (2)
B
3% (1)
C
89% (31)
D
3% (1)

Explanation

According to IIA guidance, a draft work program prepared by the engagement supervisor after concluding a preliminary assessment would test the process controls. The work program outlines the specific procedures and steps the internal audit team will take to evaluate the effectiveness of the controls in place to mitigate identified risks.

Topics

#work program#process controls testing#engagement planning#IIA standards

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