IIA-CIA-Part2 Exam - Question 320

An engagement work program is of greatest value to audit management when it helps ensure the achievement of the engagement objectives. The primary purpose of an engagement work program is to provide a systematic framework that ensures all objectives of the audit are addressed, thereby ensuring the audit is thorough and meets its goals. While other options might support specific aspects of the audit, ensuring the achievement of engagement objectives is the most comprehensive and valuable aspect of the work program.