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| A certified internal auditor (CIA) is the chief audit executive (CAE) for a large city and is planning the engagement work schedule for the next year. The city has a number of different funds, some that are restricted in use by government grants and some that require compliance reports to the government. One of the programs for which the city has received a grant is job retraining and placement. The grant specifies certain conditions a participant in the program must meet to be eligible for the funding. The CAE plans an engagement to verify that the job retraining program complies with applicable grant provisions. One of the provisions is that the city adopt a budget for the program and subsequently follow procedures to ensure that the budget is adhered to and that only allowable costs are charged to the program. In performing an engagement concerning compliance with this provision, the internal auditors should perform all of the following procedures except A. Determine that the budget was reviewed and approved by supervisory personnel within the granting agency. B. Compare actual results with budgeted results and determine the reason for deviations. Determine if such deviations have been approved by appropriate officials. C. Determine that the budget was reviewed and approved by supervisory personnel within the city. D. Select a sample of expenditures to determine that the expenditures are (1) properly classified as to type, (2) appropriate to the program, and (3) designed to meet the program's objectives. |