Try a CIA Part 2 question.

Information Gathering, Analysis, and Evaluation

An engagement supervisor opens a workpaper for a test of cash disbursement approvals. It shows the index number, title, period, purpose, data source, population and selection method, the result for each item, a conclusion and the preparer's name. The supervisor has reviewed it and has no questions. Which element must still be added before the workpaper is complete?

• AA recommendation for each item that passed the approval test
• BThe overall conclusion of the engagement on disbursement controls
• CEvidence of the supervisor's review, with the reviewer's name and date
• DManagement's written response to the conclusion recorded on the workpaper