nerdexam
IIA

IIA-CIA-PART2 · Question #50

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication…

The correct answer is C. 2 and 3. Preliminary communication with HR management is essential to ensure a smooth audit process. According to IIA guidance, the auditor in charge (AIC) should notify HR management before the planning stage begins to facilitate cooperation and alignment. Additionally, scheduling…

Planning the Engagement

Question

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department? 1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy. 2. The AIC should notify HR management before the planning stage begins. 3. The AIC should schedule formal status meetings with HR management at the start of the engagement. 4. The AIC should finalize the scope of the engagement before communicating with HR management.

Options

  • A1 and 3
  • B1 and 4
  • C2 and 3
  • D2 and 4

How the community answered

(26 responses)
  • A
    4% (1)
  • B
    12% (3)
  • C
    81% (21)
  • D
    4% (1)

Explanation

Preliminary communication with HR management is essential to ensure a smooth audit process. According to IIA guidance, the auditor in charge (AIC) should notify HR management before the planning stage begins to facilitate cooperation and alignment. Additionally, scheduling formal status meetings at the start of the engagement helps in setting expectations, clarifying the scope, and ensuring ongoing communication throughout the audit process. These steps foster transparency and collaboration.

Topics

#preliminary communication#audit client notification#engagement scope#auditor in charge

Community Discussion

No community discussion yet for this question.

Sign up to join the discussion
Full IIA-CIA-PART2 Practice