Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 105

Why should internal audit workpapers be presented in a consistent format?

Answer options

• A. The internal auditor’s professional judgment regarding the severity of the issue.
• B. The follow-up requirements as mandated by the internal audit charter.
• C. The availability of management to meet with the internal auditor.
• D. The length of time until the next scheduled audit of the area.

Correct answer: B

Explanation

The correct answer is B because presenting workpapers consistently ensures that follow-up requirements outlined in the internal audit charter are met effectively. Options A, C, and D do not pertain to the necessity of format consistency and instead relate to other aspects of the auditing process.