If the audit engagement is approved and there are no remaining open tasks or issues, it automatically moves into which state?

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

Answer: (B)

In the audit engagement workflow, states reflect progress through the lifecycle. Once an engagement is approved and there are no remaining open tasks or issues, the work is considered complete, so it automatically moves to Closed. This state signals that everything has been finalized and no further actions are required. Fieldwork is the phase where testing occurs, Follow Up tracks remediation needs, and Scope relates to defining the boundaries before work starts, none of which fit once everything is resolved and approved.