When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.
When internal auditors prepare workpapers for the testing stage of an engagement, they should follow certain guidelines to ensure clarity and accuracy. Guidelines 1 and 2 are not appropriate: including copies of all client files reviewed is impractical and unnecessary, and avoiding professional jargon is unrealistic because it is essential for clear communication among professionals. However, guidelines 3 and 4 are critical: indicating the original sources of all data ensures traceability and accuracy, and leaving blank space for cross-references helps organize additional information that will be gathered during the post-audit process. Therefore, the correct answer is to observe guidelines 3 and 4.
D is more appropriate. It's unrealistic for an internal auditor to refrain themselves from using jargon.
is D the correct answer?