Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 121

A chief audit executive (CAE) reviews the supervision of an internal audit engagement. Which of the following would most likely assure the CAE that the engagement had adequate supervision?

Answer options

• A. The engagement supervisor has an open door policy for audit team members to discuss concerns.
• B. The supervisor reviews weekly progress reports from the audit team members.
• C. The supervisor reviews and initials internal audit workpapers for the engagement.
• D. The supervisor meets periodically with management in the reviewed area to get feedback during the engagement.

Correct answer: C

Explanation

The correct answer, C, is the best indicator of adequate supervision because reviewing and initialing internal audit workpapers ensures that the supervisor has directly evaluated the quality and completeness of the work performed. While options A, B, and D provide some level of oversight or communication, they do not demonstrate the same level of thorough review and accountability in the audit process as option C does.