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According to IIA guidance, which of the following are the most important objectives for helping to ensure the appropriate completion of an engagement? 1. Coordinate audit team members to ensure the efficient execution of all engagement procedures. 2. Confirm engagement workpapers properly support the observations, recommendations, and conclusions. 3. Provide structured learning opportunities for engagement auditors when possible. 4. Ensure engagement objectives are reviewed for satisfactory achievement and are documented properly.
Correct Answer: B
According to IIA guidance, the most important objectives for ensuring the appropriate completion of an engagement include coordinating audit team members to ensure efficient execution, confirming that engagement workpapers properly support the observations, recommendations, and conclusions, and ensuring that engagement objectives are reviewed for satisfactory achievement and are documented properly. These objectives focus on the quality and thoroughness of the audit work, which are critical for the engagement's success. Reference: IIA Standards - 2300: Performing the Engagement IIA Practice Guide - Audit Documentation