Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 175

Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?

    Correct Answer: B

    An internal audit plan is primarily aimed at setting the objectives of the audit, ensuring attention is devoted to key audit areas, and determining the timing of the audit. Informing the organization's management about the work to be performed is not a reason for preparing the audit plan; it is rather a communication step that occurs after the audit plan has been prepared.

Discussion
Amarpreet

I dont understand

John1237

Audit planning addresses aspects A, C, D. Management information has nothing to do with the audit plan.