The engagement supervisor would like lo change the audit program's scope poor to beginning fieldwork According to IIA guidance before any change is implemented what is the most important action that should be undertaken?
A.
Document in the engagement workpapers the rationale for changing the scope.
B.
Confirm that the scope change would align to the organization's objectives and goals
C.
Confirm that the internal audit activity continues to have the necessary knowledge and skills
D.
Seek approval from the chief audit executive for the proposed scope change
According to IIA guidance, before implementing any changes to the audit program's scope prior to beginning fieldwork, the most important action is to seek approval from the chief audit executive (CAE) for the proposed scope change. This ensures that any significant modifications are reviewed and authorized at the appropriate level, maintaining the integrity and alignment of the audit activity with the organization's audit plan and objectives.
IIA Standards: 2240 - Engagement Work Program
IIA Standards: 2020 - Communication and Approval
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