The Standards requires the CAE to share information and coordinate activities with other internal and external providers

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The Standards requires the CAE to share information and coordinate activities with other internal and external providers of assurance services. With regard to the independent outside auditor, which of the following would not be an appropriate way for the CAE to meet this requirement?
a. Holding a meeting between the CAE and the independent outside audit firm’s partner to discuss the upcoming audit of the financial statements.
b. Providing the independent outside auditor with access to the working papers for an audit of third-party contractors.
c. Requiring the independent outside auditor to have the CAE’s approval of their annual audit plan for conducting the financial statement audit.
d. Requesting that the internal audit function receive a copy of the independent outside auditor’s management letter.

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Internal Auditing Assurance & Advisory Services

ISBN: 9780894139871

4th Edition

Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel

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