Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 56

According to the Standards, which of the following should be the basis for scheduling follow-up of engagement recommendations?

Answer options

• A. The follow-up manual procedures.
• B. The internal audit charter.
• C. The agreement made between internal auditors and management.
• D. The risks and exposures involved.

Correct answer: D

Explanation

The correct answer is D because the scheduling of follow-up activities should prioritize the risks and exposures identified during the engagement. Options A, B, and C are important documents but do not directly address the prioritization of follow-up based on risk assessment.