The engagement supervisor would like to change the audit program's scope prior 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.
The chief audit executive (CAE) is responsible for approving significant changes to the engagement's objectives and scope. This ensures that the change aligns with the internal audit plan, risk assessments, and strategic objectives of the organization.
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emtofid
11 months, 2 weeks ago