A certified internal auditor (CIA) is the chief audit executive (CAE) for a large municipality and is planning the audit engagement work schedule for 2021. The municipality has a number of different reserve funds, some that are restricted in use by government grants and some that require compliance reports to the government. One of the programmes for which the city has received a grant is job retraining and placement. The grant specifies certain conditions a participant in the programme must meet to be eligible for the funding. The internal auditors randomly select participants in the job retraining programme for the past year to verify that they had met all the eligibility requirements. This type of engagement is concerned with ...