IIA-CIA-PART2 · Question #181
Which of the following statements concerning workpapers is the most accurate?
The correct answer is B. The extent of what is included in workpapers is a matter of professional judgment. The organization and content of workpapers should be based on the professional judgment of the internal auditor. Workpapers should provide sufficient detail to support the audit findings and conclusions but do not need to answer every conceivable question. Standard 2330…
Question
Which of the following statements concerning workpapers is the most accurate?
Options
- AThe organization and the format of workpapers is the same for all engagements
- BThe extent of what is included in workpapers is a matter of professional judgment
- CWorkpapers should be complete so that every conceivable question that can be raised should be
- DCopies of operational managements records should not be included, but referenced so that they
How the community answered
(19 responses)- A5% (1)
- B89% (17)
- C5% (1)
Explanation
The organization and content of workpapers should be based on the professional judgment of the internal auditor. Workpapers should provide sufficient detail to support the audit findings and conclusions but do not need to answer every conceivable question. Standard 2330 ?Documenting Information states that internal auditors must document relevant information to support the conclusions and engagement results. This allows for flexibility and professional judgment in determining what is necessary and appropriate to include.
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