Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 99

An engagement work program is of greatest value to audit management when which of the following is true?

Answer options

• A. The work program provides more detailed support for the audit report.
• B. The work program helps determine the required amount of audit resources.
• C. The work program helps ensure the achievement of the engagement objectives.
• D. The work program assists the auditor in developing and managing audit tests.

Correct answer: C

Explanation

The correct answer is C because the primary purpose of an engagement work program is to ensure that the objectives of the audit engagement are achieved effectively. While options A, B, and D do describe useful aspects of a work program, they do not capture its greatest value to audit management, which is centered on meeting engagement objectives.