An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved time schedule. Which activity is not required for the audit manager to provide proper engagement supervision?
An internal audit manager supervising an engagement is responsible for ensuring that all engagement objectives are met, approving deviations from the engagement plan, and ensuring compliance with the time schedule. Actively participating in audit procedures is not required for proper engagement supervision. The manager's role is primarily oversight, ensuring that the work done by the audit staff meets the necessary standards and objectives, rather than performing the audit procedures themselves.
Moreover, if the supervisor performs audit procedures, he can not review his own work(papers).
Audit procedures are done by stuff auditors not managers
How? I don't get it