Upon the completion of an audit engagement an audit manager performs a review of a staff auditor ' s workpapers. Which of the following actions by the manager is the most appropriate this review ' '
A.
Communicate the workpaper review results to management of fie area under review to validate the final report
B.
Update the final report in the file with any necessary corrections based on the workpaper review.
C.
Discuss the workpaper review results with the staff auditor where appropriate as a leaning opportunity
D.
Add the manager ' s review notes to the final documentation following the review
When a manager reviews a staff auditor ' s workpapers, the primary goal is to ensure the accuracy and completeness of the audit documentation and to provide feedback for professional development. Discussing the workpaper review results with the staff auditor helps identify any areas for improvement and reinforces best practices, making it a valuable learning opportunity. This collaborative approach promotes continuous improvement and skill development within the audit team.
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2340 - Engagement Supervision
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