Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 35

An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved time schedule. Which activity is not required for the audit manager to provide proper engagement supervision?

Answer options

• A. Actively participate in audit procedures.
• B. Ensure that all engagement objectives are met.
• C. Approve the deviation from the engagement plan.
• D. Ensure compliance with the time schedule.

Correct answer: A

Explanation

The correct answer is A because the audit manager's role is to supervise rather than actively engage in the audit procedures. The other activities are essential to ensure that the engagement meets its objectives and complies with the approved plan and schedule.