IIA-CIA-PART2 · Question #286
While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the…
The correct answer is C. Adjust the audit work program to account for the new control, but only with approval from the. When a key control is identified during fieldwork that was not recognized during the planning phase, it is critical to update the audit work program to include tests for this newly identified control. However, this adjustment should be made with the approval of the engagement…
Question
While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?
Options
- APromptly adjust the audit work program to include tests that address the newly identified control
- BProceed with the current audit work program because the engagement scope has already been
- CAdjust the audit work program to account for the new control, but only with approval from the
- DDiscuss the control with management of the area under review and seek their approval prior to
How the community answered
(22 responses)- A5% (1)
- B14% (3)
- C77% (17)
- D5% (1)
Explanation
When a key control is identified during fieldwork that was not recognized during the planning phase, it is critical to update the audit work program to include tests for this newly identified control. However, this adjustment should be made with the approval of the engagement supervisor. This ensures that the changes are properly documented and that the scope and objectives of the engagement remain aligned with the overall audit plan. Additionally, obtaining approval from the engagement supervisor maintains the integrity and oversight of the audit
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