Which state does an approved audit engagement with no remaining open tasks move to?

Which state does an approved audit engagement with no remaining open tasks move to?

• A. Follow Up
• B. Closed
• C. Fieldwork
• D. Scope

Answer: (B)

When an audit engagement is approved and there are no remaining open tasks, the engagement moves to Closed. This final state signals that all work is complete, no issues remain to be addressed, and the record is ready for archival and reporting. Think of the other states as part of the active lifecycle: Fieldwork is the active testing phase, Scope is about defining objectives and boundaries earlier on, and Follow Up is used when outstanding issues require additional attention. Once everything is done and approved, there’s nothing left to do, so the Closed state is the correct end point.

When an audit engagement is approved and there are no remaining open tasks, the engagement moves to Closed. This final state signals that all work is complete, no issues remain to be addressed, and the record is ready for archival and reporting.

Think of the other states as part of the active lifecycle: Fieldwork is the active testing phase, Scope is about defining objectives and boundaries earlier on, and Follow Up is used when outstanding issues require additional attention. Once everything is done and approved, there’s nothing left to do, so the Closed state is the correct end point.