IIA-CIA-PART2 · Question #244
Which of the following constitutes supervisory activity undertaken during the planning phase of an assurance engagement?
The correct answer is D. Approving audit work programs. During the planning phase of an assurance engagement, one of the key supervisory activities is approving the audit work programs. This step ensures that the planned procedures are appropriate for achieving the engagement objectives and that the audit scope is adequately…
Question
Which of the following constitutes supervisory activity undertaken during the planning phase of an assurance engagement?
Options
- AEnsuring the process owner with the engagement objectives
- BReviewing engagement draft reports
- CEnsuring workpapers support audit findings
- DApproving audit work programs
How the community answered
(39 responses)- A3% (1)
- C3% (1)
- D95% (37)
Explanation
During the planning phase of an assurance engagement, one of the key supervisory activities is approving the audit work programs. This step ensures that the planned procedures are appropriate for achieving the engagement objectives and that the audit scope is adequately covered. Supervisory activities like ensuring alignment with engagement objectives, reviewing draft reports, and ensuring workpapers support findings typically occur during the fieldwork or reporting phases. Approving the audit work programs at the planning stage helps to ensure that the engagement is well-directed and thorough.
Topics
Community Discussion
No community discussion yet for this question.