IIA-CIA-PART2 Question #404: Real Exam Question with Answer & Explanation

The correct answer is B. Scope and audit objectives.. The engagement work program is primarily based on the scope and audit objectives of the engagement. The work program outlines the specific procedures to be followed during the audit to achieve the defined objectives within the scope of the engagement. It serves as a detailed plan

Question

According to IIA guidance, which of the following typically serves as the basis for an engagement work program?

Options

APast audit findings.
BScope and audit objectives.
CTechniques and resources.
DStakeholders' expectations.

Explanation

The engagement work program is primarily based on the scope and audit objectives of the engagement. The work program outlines the specific procedures to be followed during the audit to achieve the defined objectives within the scope of the engagement. It serves as a detailed plan that guides the audit team in their work, ensuring that all necessary areas are covered.

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