During the filework phase of an assurance engagement the internal auditor decides that she wants to adjust the audit work program.

During the filework phase of an assurance engagement the internal auditor decides that she wants to adjust the audit work program.

Which of the following is the most appropriate next step for the auditor to take9
A . Request additional information needed from management of the area under review.
B. Obtain approval from the engagement supervisor
C. Obtain the required resources, including IT. to complete the work
D. Discuss the change in scope with management of the area under review.

Answer: D

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