During the planning phase of an audit of suspected overbilling on contracts for security services, an internal auditor should perform all of the following except:
A) Interview an official of the security services company to determine the cause of recent increases in billings for services.
B) Interview the manager who requested the audit engagement.
C) Obtain a copy of the contract between the two organizations.
D) Prepare an engagement program.

Question

Quizplus · Accepted Answer

Interviewing an official of the security services company is not typically part of the planning phase; it is more appropriate during the fieldwork phase when gathering evidence.

During the Planning Phase of an Audit of Suspected Overbilling