IIA-CIA-Part2 Exam Dumps | Which statement best describes the benefit of using workpapers from recent internal audit engagements

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Question 61/295

Which statement best describes the benefit of using workpapers from recent internal audit engagements of the area under review to plan new engagements?

A. Recent workpapers can help during the planning of a new engagement to understand any corrective actions taken by management to address previous engagement observations.

B. Tests described in recent workpapers can be copied into the new workpapers to save time from reperforming a risk assessment.

C. Recent workpapers serve as the best source for identification of the risks to be examined in the new engagement.

D. The new engagement scope can be derived from recent workpapers to ensure the reperformance of engagement procedures.

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Question 61/295

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