Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 176

Operational management has asked the chief audit executive (CAE) for access to all workpapers from a recent engagement. According to IIA guidance, which of the following is the CAE's most appropriate response?

Answer options

• A. Approve the request if access is deemed necessary to explain engagement observations.
• B. Deny the request, as engagement workpapers are intended for use by the internal audit activity.
• C. Seek approval from senior management or the board prior to granting management access to the workpapers.
• D. Grant access only to pertinent workpapers if management agrees to implement the control enhancements recommended by the internal audit activity.

Correct answer: A

Explanation

The correct answer is A because, according to IIA guidance, if operational management requires access to workpapers to understand the engagement observations, it is appropriate to approve their request. Option B is incorrect as it does not consider the necessity of access for clarification. Option C is not ideal since seeking prior approval may delay necessary access, and Option D limits access unnecessarily by tying it to management's agreement on recommendations.