21 One of the primary roles of an engagement audit (or work) program is to A. Serve as a tool for planning and conducting engagement B. Document an internal auditor's evaluations of controls. C. Provide for a standardized approach to the engagement. D. Assess the risks associated with the activity under review work 22. An auditors working papers will ordinarily be A. least likely to include documentation showing how the Engagement was planned. Client's schedules were prepared. Auditor addressed contradictory or inconsistent evidence. B. C. D. Unusual matters were resolved. 23. When engagement conclusions are challenged, the internal auditor's factual rebuttal is best facilitated by A. Summaries in the engagement work program. B. Pro forma working papers. C. Explicit procedures in the engagement work program. D. Cross-referencing of the working papers. Engagement working papers are reviewed to ensure that A. They are properly cross-referenced to the engagement communications. B. No issues are unresolved at the conclusion of the audit. C. They meet or exceed the work standards of the organization's external auditors. D. They are properly referenced for easy follow-up with the next year. 24