Question

Which of the following most completely describes the appropriate content of internal audit assurance engagement working papers?

a. Objectives, procedures, and conclusions.
b. Purpose, criteria, techniques and conclusions
c. objectives, procedures, facts, conclusions and recommendations.
d. subject, purpose, sampling information, and analysis.

Answer 1

The appropriate content of internal audit assurance engagement working papers includes objectives, procedures, facts, conclusions, and recommendations.

Step-by-step explanation:

The appropriate content of internal audit assurance engagement working papers includes:

• Objectives: The specific goals or aims of the audit.
• Procedures: The methods or steps used to conduct the audit.
• Facts: The information obtained during the audit.
• Conclusions: The findings or results of the audit.
• Recommendations: Suggestions for improvement or actions to be taken based on the audit findings.

These working papers provide a record of the audit process and serve as evidence of the auditor's work and conclusions.