Select two options that describe an advantage of using a checklist.

Question

Options

• AUsing the same checklist for every audit without review
• BRestricting interviews to nominated parties
• CEnsuring relevant audit trails are followed
• DEnsuring the audit plan is implemented
• EReducing audit duration
• FNot varying from the checklist when necessary

• B
  3% (1)
• C
  90% (35)
• E
  3% (1)
• F
  5% (2)

Explanation

A checklist is a tool that helps auditors to collect and verify information relevant to the audit objectives and scope. It can provide the following advantages: Ensuring relevant audit trails are followed: A checklist can help auditors to identify and trace the sources of evidence that support the conformity or nonconformity of the audited criteria. It can also help auditors to avoid missing or overlooking any important aspects of the audit. Ensuring the audit plan is implemented: A checklist can help auditors to follow and fulfil the audit plan, which describes the arrangements and details of the audit, such as the objectives, scope, criteria, schedule, roles, and responsibilities. It can also help auditors to manage their time and resources effectively and efficiently.

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