Management should be included in the development of the audit plan in order to:
A) Provide assurance that past audit recommendations have been properly implemented.
B) Select the audit tests that will be used for each engagement.
C) Verify that the highest risks are included in the risk-based audit plan.
D) Guarantee access to the organization's sites and records for audit work.

Question

Quizplus · Accepted Answer

Management should be involved in the development of the audit plan to ensure that the highest risks are identified and included in the risk-based audit plan, aligning the audit focus with the organization's risk priorities.

Management Should Be Included in the Development of the Audit