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IIA-CIA-PART2 · Question #203

When presenting an observation m writing which or the Mowing is usually true regarding the level of detail provided? 1. The description of the observation in the final audit report contains more…

The correct answer is C. 2 and3. In internal auditing, the engagement workpapers typically contain more detailed descriptions of observations than the preliminary observation document because workpapers serve as the primary evidence and record of the audit procedures and findings. Similarly, a preliminary…

Communicating Results

Question

When presenting an observation m writing which or the Mowing is usually true regarding the level of detail provided? 1. The description of the observation in the final audit report contains more detail then the description m the engagement workpapers 2. The description of the observation m the engagement workpapers contains more detail than the descriptor n a preliminary observation document 3. A preliminary observation document contains more detail than tie observation description in the final audit report 4. A preliminary observation document contains more detail than tie observation description in the engagement workpapers

Options

  • A1 and 2
  • B1 and 4
  • C2 and3
  • D3 and 4

How the community answered

(48 responses)
  • A
    2% (1)
  • B
    2% (1)
  • C
    92% (44)
  • D
    4% (2)

Explanation

In internal auditing, the engagement workpapers typically contain more detailed descriptions of observations than the preliminary observation document because workpapers serve as the primary evidence and record of the audit procedures and findings. Similarly, a preliminary observation document generally contains more detail than the final audit report, as it serves as an initial, comprehensive documentation of the findings before they are summarized for final

Topics

#audit documentation#observation reporting#workpapers#audit report structure

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