IIA-CIA-Part2 Exam Dumps | Some lime after the final audit report was issued, the engagement supervisor teamed that several internal

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Question 22/229

Some lime after the final audit report was issued, the engagement supervisor teamed that several internal control deficiencies were not remedied, despite management's previous agreement to remedy them According to IIA guidance, which of the following is the most appropriate response'5

A. The engagement supervisor must notify the chief audit executive (CAE) that the deficiencies have not been rectified

B. The engagement supervisor should rely on professional judgment as to whether the CAE should be informed, or the management action plan should be adjusted

C. The engagement supervisor should rely on his negotiation skills and issue an ultimatum to management to remedy the control deficiencies

D. Ensure that these deficiencies are captured in the documentation as high-priority areas to be reviewed during the next audit.

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Question 22/229

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