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:

Government in the Sunshine Act

A U.S. law aimed at ensuring that agencies conduct their meetings in public, promoting transparency.

Public Observation

The act of watching, monitoring, or scrutinizing activities, processes, or events by the general public, often for oversight or interest purposes.

Administrative Inspections

Routine examinations or checks conducted by governmental agencies to ensure compliance with laws, regulations, and standards.

Fourth Amendment

An amendment to the U.S. Constitution protecting individuals against unreasonable searches and seizures by the government.