IIA-CIA-PART2 · Question #230
Which of the following statements generally true regarding audit engagement planning?
The correct answer is D. Internal auditors should prepare a dented audit program for testing controls. Preparing a detailed audit program is a critical component of engagement planning. This program outlines the specific procedures and tests that the internal auditor will perform to evaluate the effectiveness of controls. It ensures that the audit is conducted systematically and…
Question
Which of the following statements generally true regarding audit engagement planning?
Options
- AThe best source tor detailed process information is senior management
- BAudit objectives should be general and do not change.
- CComputer-assisted audit techniques are typically not useful during engagement planning
- DInternal auditors should prepare a dented audit program for testing controls
How the community answered
(29 responses)- A3% (1)
- B3% (1)
- D93% (27)
Explanation
Preparing a detailed audit program is a critical component of engagement planning. This program outlines the specific procedures and tests that the internal auditor will perform to evaluate the effectiveness of controls. It ensures that the audit is conducted systematically and thoroughly, addressing all relevant risks and objectives. A detailed audit program provides a clear roadmap for the audit, helping to ensure that all necessary areas are covered and that the audit's objectives are achieved.
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