IIA-CIA-Part2 Exam Dumps | While performing fieldwork for an assurance engagement, a member of the internal audit team identified

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Question 19/229

While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?

A. Promptly adjust the audit work program to include tests that address the newly identified control and notify the other audit team members of the change

B. Proceed with the current audit work program because the engagement scope has already been finalized but plan to address the newly identified control as part of the follow up engagement

C. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor

D. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement

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Question 19/229

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