When Internal Auditors Are Preparing Workpapers for the Testing Stage

question 178

Multiple Choice

When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed? 1. Include copies of all client files that were reviewed for the audit. 2. Avoid the use of professional, industry-appropriate jargon and technical terms. 3. Indicate the original sources of all data and information used in the workpapers. 4. Leave blank space for cross-references to be completed during the post-audit process.

• A) 1 and 2 only
• B) 1 and 4 only
• C) 2 and 3 only
• D) 3 and 4 only

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Definitions:

Time Zones

Regions of the Earth that have adopted the same standard time, typically differing from neighboring regions by an exact number of hours.

Daylight Savings Time

The practice of setting the clock forward by one hour during the warmer months to extend evening daylight.

Falling Asleep

The transition from wakefulness to sleep, characterized by gradual decrease in consciousness and responsiveness to external stimuli.

Alertness

The state of being watchful and ready to respond quickly to potential danger or opportunities.