CIA Question of the Day: Engagement Supervision and Review

Quiz Yazan Ibrahim
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CIA exam practice question — CIA Question of the Day: Engagement Supervision and Review

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

Question

During fieldwork, a junior auditor identifies documentary evidence that contradicts the engagement's preliminary conclusion. What is the most appropriate action for the engagement supervisor to take?

  • A. Expand audit procedures to evaluate the inconsistent evidence and obtain sufficient appropriate evidence
  • B. Discuss the discrepancy with the auditee and accept their verbal explanation if it seems reasonable
  • C. Pause further testing and immediately escalate the matter to the chief audit executive for direction
  • D. Proceed with the remaining planned tests and document the inconsistency without additional work
Show the answer and explanation

Correct answer: A. Expand audit procedures to evaluate the inconsistent evidence and obtain sufficient appropriate evidence

The engagement supervisor must ensure sufficient, appropriate evidence supports conclusions; expanding procedures to evaluate and resolve inconsistencies is the correct response. Accepting a verbal explanation without corroborating evidence fails to meet professional standards for evidence and documentation. Immediate escalation to the chief audit executive is unnecessary for most fieldwork discrepancies and bypasses the normal supervisory responsibility to resolve issues at the engagement level. Proceeding without further work and merely documenting the inconsistency risks reaching an unsupported conclusion and violates due professional care and quality control expectations.

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