IIA
IIA-CIA-PART2 · Question #439
IIA-CIA-PART2 Question #439: Real Exam Question with Answer & Explanation
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Question
The chief audit executive (CAE) is developing a workpaper preparation policy for a new internal audit activity. The CAE wants to ensure that all workpapers relate directly to the engagement objectives. Which of the following statements should be included in the policy specifically to address this concern?
Options
- AThe workpapers should be understandable.
- BThe workpapers should be relevant.
- CThe workpapers should be economical.
- DThe workpapers should be complete.
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