According to IIA guidance, which of the following is true regarding audit supervision? 1. Supervision should be performed throughout the planning, examination, evaluation, communication, and…

Question

Options

• A1 and 2 only
• B1 and 3 only
• C2 and 3 only
• D1, 2, and 3

• A
  5% (1)
• C
  5% (1)
• D
  91% (20)

Explanation

All three statements accurately reflect IIA guidance on audit supervision, making D (1, 2, and 3) the only complete answer. The IIA's standards define supervision broadly: it spans every stage of an engagement (planning through follow-up), covers both professional and administrative dimensions (including time and expense management), and explicitly requires workpaper review with documented evidence to demonstrate that supervisory oversight actually occurred.

Options A, B, and C are each wrong for the same structural reason - they exclude one true statement. A drops statement 3 (workpaper review), B drops statement 2 (administrative matters), and C drops statement 1 (all engagement stages) - none of which the IIA guidance actually omits.

Memory tip: Think of IIA supervision as covering the full 3-D picture - Duration (all engagement stages), Domain (admin and professional tasks alike), and Documentation (workpaper review evidence). If any dimension is missing from an answer choice, eliminate it.

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