An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?
A) Interviewing the manager who requested the audit engagement.
B) Obtaining a copy of the contract between the organizations and the temporary employment agency.
C) Interviewing shift supervisors about their employees' attendance.
D) Preparing an engagement program.

Question

Quizplus · Accepted Answer

Interviewing shift supervisors about their employees' attendance is not a task that should be performed at this stage in the audit. The auditor should first obtain a copy of the contract between the organizations and the temporary employment agency to understand the terms of the agreement. The auditor should also interview the manager who requested the audit engagement to understand the specific concerns that have been raised. Once the auditor has a better understanding of the situation, they can then develop an engagement program that will outline the specific steps that will be taken during the audit.

An Internal Auditor Is Planning an Audit of an Organization