Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 198

According to IIA guidance, which of the following statements about working papers is false?

Answer options

• A. They assist in the implementation of recommendations.
• B. They provide support for communication to third parties.
• C. They demonstrate compliance with auditing standards.
• D. They contribute to development of the internal audit staff.

Correct answer: A

Explanation

The correct answer is A because while working papers may assist in documenting the audit process, they do not directly aid in the implementation of recommendations. The other options (B, C, D) accurately reflect the roles of working papers in supporting communication, demonstrating compliance, and contributing to staff development.