Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 252

Which of the following constitutes supervisory activity undertaken during the planning phase of an assurance engagement?

Answer options

• A. Ensuring the process owner agrees with the engagement objectives.
• B. Reviewing engagement draft reports.
• C. Ensuring workpapers support audit findings.
• D. Approving audit work programs.

Correct answer: D

Explanation

The correct answer is D because approving audit work programs is a key supervisory task that ensures the planned approach aligns with the engagement objectives. Options A, B, and C relate to different stages or types of oversight that do not specifically pertain to the planning phase.