Which of the following is an appropriate documentation of proper engagement supervision?
A.
A completed engagement workpaper review checklist.
B.
The supervisor's review notes on engagement workpapers.
C.
The email exchanges between the audit team and the supervisor.
D.
A supervisor's approval of resources allocated to the engagement
The Answer Is:
A
This question includes an explanation.
Explanation:
Proper engagement supervision is documented through formal records that show a systematic review and oversight process. A completed engagement workpaper review checklist provides evidence that the supervisor has reviewed and approved the work done by the audit team. This formal checklist ensures all critical aspects of the engagement are reviewed systematically, meeting the standards for proper supervision documentation. References:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"International Standards for the Professional Practice of Internal Auditing" (IIA)
IIA-CIA-Part2 PDF/Engine
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