Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 219

Which of the following is the best example of an audit engagement supervision activity?

Answer options

• A. An audit manager attending exit meetings.
• B. An audit manager executing engagement procedures.
• C. An audit manager documenting workpapers.
• D. An audit manager identifying audit findings.

Correct answer: A

Explanation

The correct answer is A because attending exit meetings allows the audit manager to supervise the overall engagement and discuss findings with stakeholders. Options B, C, and D involve more direct execution and documentation tasks rather than supervisory activities.