Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 136

Which of the following statements is true regarding how the scope of a consulting engagement should be established?

Answer options

• A. The engagement client should be able to determine the scope to be applied to the engagement.
• B. The internal auditor should establish a scope that does not impair her objectivity.
• C. Any attempts by the engagement client to limit the scope should be considered a scope limitation.
• D. The scope should include reviewing the effectiveness of the internal control environment.

Correct answer: A

Explanation

The correct answer is A because it emphasizes the client's role in defining the scope of the engagement, which is essential for meeting their needs. Option B is incorrect as it focuses on the auditor's objectivity rather than the client's determination. Option C misinterprets limitations on the client's ability to define scope, while option D limits the scope to internal controls, which is not universally applicable to all engagements.