IIA-CIA-PART2 · Question #348
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?
The correct answer is C. Process controls. According to IIA guidance, an engagement work program is designed to test the effectiveness of process controls within an organizational process. This involves evaluating whether the controls are adequately designed and operating effectively to mitigate identified risks and…
Question
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?
Options
- AProcess objectives.
- BProcess risks
- CProcess controls.
- DProcess scope
How the community answered
(16 responses)- A6% (1)
- C88% (14)
- D6% (1)
Explanation
According to IIA guidance, an engagement work program is designed to test the effectiveness of process controls within an organizational process. This involves evaluating whether the controls are adequately designed and operating effectively to mitigate identified risks and achieve the process objectives. The work program outlines the specific procedures and steps auditors will take to gather evidence and assess the controls in place, ensuring that they address the relevant risks and comply with the organization's standards and policies.
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