Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 193

The engagement supervisor would like to change the audit program's scope prior to beginning fieldwork. According to IIA guidance, before any change is implemented, what is the most important action that should be undertaken?

Answer options

• A. Document in the engagement workpapers the rationale for changing the scope.
• B. Confirm that the scope change would align to the organization's objectives and goals.
• C. Confirm that the internal audit activity continues to have the necessary knowledge and skills.
• D. Seek approval from the chief audit executive for the proposed scope change.

Correct answer: D

Explanation

The correct answer is D because obtaining approval from the chief audit executive is essential to ensure that any changes to the audit scope are sanctioned at a high level. Options A, B, and C, while important, are secondary steps that should follow after the necessary approval has been secured.