Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 175

While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement. Which of the following actions by the internal auditor would be most appropriate?

Answer options

• A. Promptly adjust the audit work program to include tests that address the newly identified control, and notify the other audit team members of the change.
• B. Proceed with the current audit work program, because the engagement scope has already been finalized, but plan to address the newly identified control as part of the follow up engagement.
• C. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor.
• D. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement.

Correct answer: A

Explanation

The correct answer is A because promptly adjusting the audit work program ensures that the newly identified control is tested without delay, maintaining the integrity of the audit process. Options B and D delay addressing the control, which could lead to oversight, while option C unnecessarily requires supervisor approval for a timely adjustment that should be made by the auditor.