Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 147

The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?

Answer options

• A. Review notes of questions that arise during the review process must be retained.
• B. Dating and initialing each workpaper provides evidence of review.
• C. Workpaper review allows for staff training and development.
• D. Workpapers may be amended during the review process.

Correct answer: A

Explanation

The statement in option A is incorrect because retention of review notes is not a requirement according to the Standards. Options B, C, and D are true as they reflect the proper practices for supervising workpapers, including documentation of reviews, facilitating staff growth, and allowing modifications during the review.