Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 248

Which of the following statements is generally true regarding audit engagement planning?

Answer options

• A. The best source for detailed process information is senior management.
• B. Audit objectives should be general and do not change.
• C. Computer-assisted audit techniques are typically not useful during engagement planning.
• D. Internal auditors should prepare a detailed audit program for testing controls.

Correct answer: D

Explanation

The correct answer, D, is accurate because having a detailed audit program is essential for testing controls effectively. Options A and C are misleading as senior management can provide valuable insights and computer-assisted techniques can enhance planning. Option B is incorrect because audit objectives should be specific and adaptable to the engagement's needs.