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IIA-CIA-PART2 · Question #223

Upon the completion of an audit engagement an audit manager performs a review of a staff auditor's workpapers. Which of the following actions by the manager is the most appropriate this review''

The correct answer is C. Discuss the workpaper review results with the staff auditor where appropriate as a leaning. When a manager reviews a staff auditor's workpapers, the primary goal is to ensure the accuracy and completeness of the audit documentation and to provide feedback for professional development. Discussing the workpaper review results with the staff auditor helps identify any…

Managing the Internal Audit Activity

Question

Upon the completion of an audit engagement an audit manager performs a review of a staff auditor's workpapers. Which of the following actions by the manager is the most appropriate this review''

Options

  • ACommunicate the workpaper review results to management of fie area under review to validate the
  • BUpdate the final report in the file with any necessary corrections based on the workpaper review.
  • CDiscuss the workpaper review results with the staff auditor where appropriate as a leaning
  • DAdd the manager's review notes to the final documentation following the review

How the community answered

(29 responses)
  • A
    3% (1)
  • B
    3% (1)
  • C
    90% (26)
  • D
    3% (1)

Explanation

When a manager reviews a staff auditor's workpapers, the primary goal is to ensure the accuracy and completeness of the audit documentation and to provide feedback for professional development. Discussing the workpaper review results with the staff auditor helps identify any areas for improvement and reinforces best practices, making it a valuable learning opportunity. This collaborative approach promotes continuous improvement and skill development within the

Topics

#workpaper review#audit supervision#staff development#quality assurance

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