An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?
The question mentions that the new auditor's analytical work did not include any rating or quantification of the risk assessment results. The 'Condition' section of the workpapers is typically where the current state or existing condition is documented, including any identified risks and their ratings or quantification. Therefore, the new auditor needs to modify the Condition section to include the appropriate rating or quantification of the risk assessment results.
he issue mentioned in the question is that the new auditor did not include any rating or quantification of the risk assessment results. To address this, the new auditor needs to modify the "Condition" section by adding the appropriate rating or quantification of the identified risks. This modification will ensure that the workpapers accurately reflect the results of the risk assessment. Therefore, the correct answer is A. Condition section.