IIA
IIA-CIA-PART2 · Question #172
IIA-CIA-PART2 Question #172: Real Exam Question with Answer & Explanation
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Question
According to HA guidance, which of the following statements regarding audit workpapers is true?
Options
- AAudit reports should include the workpapers as a reference for the audit conclusions.
- BThe internal auditor's workpapers are the primary reference for reported control deficiencies.
- CAd-hoc communications with management of the area under review should be excluded from the
- DBoth draft and final versions of workpapers should be saved at the end of the engagement
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