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An internal auditor completes a series of engagement steps and is ready to turn in...

An internal auditor completes a series of engagement steps and is ready to turn in the workpapers for the engagement supervisor’s review. The auditor has additional, separate notes about the engagement and is unsure what to do with them. The workpapers are complete and contain sufficient information to support the engagement work. What should the auditor do with the additional notes, according to IIA guidance?

A.

Include them in the workpapers for the engagement supervisor’s review.

B.

Omit them from the workpapers.

C.

There is no guidance on the inclusion of additional notes with workpapers.

D.

Retain them after the engagement is completed.

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