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An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
Correct Answer: B
The source of authority for an engagement supervisor to make contact with external parties, such as obtaining maintenance reports from a contractor, typically comes from the provisions outlined in the internal audit charter. This charter formally defines the purpose, authority, and responsibility of the internal audit activity, including interactions with third-party service providers. It is essential as it sets the audit activity's scope, allowing auditors to access necessary information and resources.References: * The Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF), specifically the Audit Charter guidelines.