Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 138

After concluding a preliminary assessment, the engagement supervisor prepared a draft work program. According to IIA guidance, which of the following would be tested by this program?

Answer options

• A. The process objectives.
• B. The process risks.
• C. The process controls.
• D. The process scope.

Correct answer: C

Explanation

The correct answer is C because the work program is designed to assess the controls in place to mitigate risks and achieve objectives. Options A and B focus on objectives and risks, which are not the primary focus of a work program. Option D addresses scope, which is related but does not pertain to the testing of controls.