The Internal Audit Supervisor Is Reviewing the Workpapers Prepared by the Staff

question 63

Multiple Choice

The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?

• A) Review notes of questions that arise during the review process must be retained.
• B) Dating and initialing each workpaper provides evidence of review.
• C) Workpaper review allows for staff training and development.
• D) Workpapers may be amended during the review process.

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Definitions:

Cause and Effect

The relationship between events or phenomena where one is the result of the other or others, a fundamental principle of logic and reasoning.

Negotiating Collective

A group or body that comes together to bargain collectively, often for better wages, working conditions, or other shared goals.

Symbolic Practices

Actions or rituals that represent or communicate particular meanings, values, or beliefs within a culture or society.

Organizational Goals

The strategic objectives that an organization aims to achieve, which guide its operations and decision-making processes.