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IIA-CIA-PART2 · Question #275

The head of customer service asked the chief audit executive (CAE) whether eternal auditors could assist her staff with conducting a risk self-assessment in the customer service department. The CAE…

The correct answer is B. The chief audit executive. The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is…

Planning the Engagement

Question

The head of customer service asked the chief audit executive (CAE) whether eternal auditors could assist her staff with conducting a risk self-assessment in the customer service department. The CAE promised to meet with customer service managers analyze relevant business processes, and come up with a proposal. Who is most likely to be the final approver of the engagement objectives and scope?

Options

  • ASenior management of the organization
  • BThe chief audit executive
  • CThe head of customer service
  • DThe board of directors

How the community answered

(53 responses)
  • A
    2% (1)
  • B
    83% (44)
  • C
    9% (5)
  • D
    6% (3)

Explanation

The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.

Topics

#consulting engagement#engagement objectives#CAE authority#scope approval

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