Certified Quality Auditor (CQA) Prasctice Exam

As the last step before distributing an audit plan, an auditor should have the plan?

1. Approved by the client

2. Approved by the auditee

3. Reviewed by the organization to be audited

4. Reviewed by auditee management

The correct answer is: Approved by the client

The process of ensuring an audit plan is properly vetted and approved is crucial for the effectiveness and credibility of the audit. Having the audit plan approved by the client signifies that the plan aligns with the client's expectations, requirements, and objectives. This step is essential as it establishes clear communication and understanding between the auditor and the client about the scope, objectives, and methods of the audit. Approval from the client reflects a mutual agreement on the approach to be taken during the audit and confirms that all necessary considerations have been addressed before the audit is initiated. This can help in managing expectations and ensuring that resources are allocated appropriately. While reviews and approvals from various stakeholders such as the auditee or its management are important for ensuring that the audit process is effective and inclusive, the final check of having the plan approved by the client solidifies the auditor's commitment to delivering a relevant and focused audit. This aligns the audit objectives with the broader organizational goals and facilitates the overall success of the audit process.