Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 149

In an organization with a large internal audit activity that has several audit teams performing engagements simultaneously, which of the following tasks is an engagement supervisor most likely to perform during the planning phase of a new engagement?

Answer options

• A. Establish a means for resolving any professional judgment differences over ethical issues that may arise during the engagement.
• B. Approve the engagement work program to ensure the program is designed to achieve the engagement objectives.
• C. Evaluate whether the testing and results support the engagement results and conclusion.
• D. Review the sample testing results for exceptions.

Correct answer: B

Explanation

The correct answer is B because approving the engagement work program is a key responsibility of the engagement supervisor to ensure that it is appropriately designed to meet the objectives of the engagement. Options A, C, and D are important tasks but are typically performed at different stages or by other team members rather than during the initial planning phase.