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Question 234

Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?

1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.

2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.

3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.

4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.

    Correct Answer: C

    An effective approach for internal auditors to improve collaboration with audit clients during an engagement includes discussing the engagement plan with the client so they can understand the reasoning behind the approach, and reviewing test criteria and procedures where the client expresses concerns about the type of tests to be conducted. This fosters open communication, helps alleviate any concerns early on, and ensures that both parties are on the same page regarding the audit's procedures, which enhances collaboration and trust.

Discussion
xinny

4th statement seems correct as well?

Thila

could be that 4th statement pushes all the communication of observations to the end of the audit. It will be more collaborative if they would have done some kind of interim reporting or observation sharing session.

KonradKOption: D

This is one of such dumb questions which have a certain answer but we all here have a different judgment. No official raiting from IIA so hard to establish if A is trully the right answer. I would opt as well for the last as accurate.

ProssynOption: C

Doesn't option A interfere with the objectivity principle?

7TQMway

All observations might not be feasible.