After the draft engagement report is issued, the manager of the area that was reviewed is informally interviewed by the engagement supervisor regarding the audit experience. Which of the following is most likely the purpose for this interview?
A.
Such an interview is performed when there is a need to dismiss an internal auditor
B.
Feedback from the manager will contribute to the audit team's professional development
C.
The manager's opinion will be used to form the final audit assessment and report rating.
D.
The manager will provide insights into the audited industry's trends
The purpose of informally interviewing the manager of the reviewed area after the draft engagement report is issued is to gather feedback that can be used for the audit team's professional development. This feedback can provide insights into how the audit was conducted, how the auditors interacted with the auditee, and the perceived value of the audit. It helps the audit team to identify strengths and areas for improvement, enhancing the quality and effectiveness of future audits.
IIA Practice Guide: Quality Assurance and Improvement Program
IIA Standard 1311: Internal Assessments
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