If the audit engagement is approved and there are remaining open tasks or issues, it automatically moves into which state?

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

Answer: (A)

State transitions in an audit engagement reflect its current work status and any outstanding issues. When an audit is approved but there are still open tasks or issues, the engagement moves into the Follow Up state. This keeps the item active in the workflow so owners can address unresolved findings, assign remediation actions, set due dates, and monitor progress until everything is resolved. Closing would be premature while open items exist, and Fieldwork is for active execution of audit activities, not simply continuing to track outstanding items. Scope relates to defining boundaries, not the ongoing status after approval.