CIA Question of the Day: Coordination with External Auditors

Quiz Yazan Ibrahim
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CIA exam practice question — CIA Question of the Day: Coordination with External Auditors

CIA exam practice question: daily practice for the Certified Internal Auditor (CIA) exam — domain: Part 2: Practice of Internal Auditing.

Question

An internal auditor receives a formal request from the external auditors to review and copy internal audit engagement workpapers related to year‑end financial reporting. What is the most appropriate immediate action for the internal auditor to take?

  • A. Provide full copies of the requested working papers immediately to facilitate the external audit.
  • B. Decline the request, citing internal‑audit confidentiality and independence requirements.
  • C. Inform the Chief Audit Executive, obtain authorization from appropriate oversight (for example, the audit committee or CAE), and establish terms for access including confidentiality and scope.
  • D. Send selected redacted excerpts of the working papers directly to the external auditors without seeking internal authorization.
Show the answer and explanation

Correct answer: C. Inform the Chief Audit Executive, obtain authorization from appropriate oversight (for example, the audit committee or CAE), and establish terms for access including confidentiality and scope.

The best action is to inform the Chief Audit Executive and secure proper authorization and terms for access before releasing workpapers. Professional practice calls for coordination with external auditors while protecting confidentiality, documenting what will be shared, and ensuring oversight approval. Option 1 is wrong because providing copies immediately bypasses internal authorization and control of confidential workpapers. Option 2 is incorrect because an outright refusal precludes appropriate coordination and may hinder efficient external audit work; sharing can be acceptable with authorization. Option 4 is inappropriate because sending redacted excerpts without internal approval risks breaching procedures and may omit needed context or violate confidentiality controls.

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