Given the situation where a system error prevents the engagement supervisor from adding her electronic signature to the workpapers, the most appropriate response to provide evidence of supervisory review is to print, sign, and date each workpaper after the review is complete, and then scan the document into the database as evidence of review. This ensures that there is a clear and traceable record of the supervisory review process, which is crucial for maintaining the integrity and reliability of the audit documentation.

Printed Documentation: Printing the workpapers provides a physical copy that can be signed and dated, serving as a tangible record of the review.

Signature and Date: The supervisor ' s signature and date indicate the completion of the review process and provide accountability.

Scanning into Database: Scanning the signed documents back into the electronic workpaper database ensures that the evidence of review is stored in the system of record, maintaining consistency and accessibility.

This method upholds the standards of documentation and supervisory review, ensuring compliance with internal audit policies and procedures.

The Institute of Internal Auditors (IIA) Standards

IIA Practice Advisory: Documenting Information