Which of the following documents is MOST likely to include an audit's quality assurance (QA) process?
Which of the following documents is MOST likely to include an audit's quality assurance (QA) process?
A post-audit review is a process conducted after the completion of an audit to evaluate the quality and effectiveness of the audit. This document is most likely to include the QA process as it assesses the audit's performance, identifies improvements, and ensures that future audits maintain high-quality standards. While other documents like the audit charter, audit scope, and audit report may reference quality assurance, the post-audit review specifically centers on evaluating and improving quality assurance processes.
The audit charter typically outlines the overall framework, objectives, scope, and responsibilities of the audit, including its quality assurance (QA) processes. It sets the foundation for the audit and includes details on how quality will be ensured throughout the audit process. While the other documents might touch upon QA processes, the audit charter is specifically designed to establish these processes from the outset.
The correct answer is B. Post-audit review. A post-audit review is a process that evaluates the quality of an audit engagement after its completion. It assesses the effectiveness of the audit process, identifies areas for improvement, and provides recommendations for enhancing the quality of future audits. This review is a key component of an audit's quality assurance (QA) process.