Examice

Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam

Question 248

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department?

1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy.

2. The AIC should notify HR management before the planning stage begins.

3. The AIC should schedule formal status meetings with HR management at the start of the engagement.

4. The AIC should finalize the scope of the engagement before communicating with HR management.

1 and 3

1 and 4

2 and 3

2 and 4

Correct Answer: C

The auditor in charge (AIC) should notify human resources (HR) management before the planning stage begins to ensure that HR is prepared for the audit and can provide any necessary information or documentation. Additionally, scheduling formal status meetings with HR management at the start of the engagement is important for maintaining open communication, addressing any concerns, and ensuring that the audit progresses smoothly.

Discussion

Vietnguyenhoang01Option: A

why not 1?

Amarpreet

I think because AIC doesnt have to communicate WHILE AUDIT PLAN IS BEING DEVELOPED.

John1237Option: C

2&3 are acceptable solutions.

iweihermuellerOption: A

I guess because in Answer 1 they are talking about the audit plan, which is the responsibility of the CAE and has nothing to do with the engagement.