An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
A.
The policies and procedures of the internal audit activity.
The source of authority for an engagement supervisor to make contact with external parties, such as obtaining maintenance reports from a contractor, typically comes from the provisions outlined in the internal audit charter. This charter formally defines the purpose, authority, and responsibility of the internal audit activity, including interactions with third-party service providers. It is essential as it sets the audit activity's scope, allowing auditors to access necessary information and resources.
The Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF), specifically the Audit Charter guidelines.
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