The CAE wants a maintained list of potential future audits across civic departments, not only the one engagement in flight. What should Audit maintain?
Select an answer to reveal the explanation.
Short Explanation
An audit universe is the master calendar of places you might inspect—not just the job you’re on today. Keep a plan of potential engagements across departments so next year’s work isn’t a scramble. A lonely closed engagement isn’t a universe.
Full Explanation
The CAE should maintain an audit universe / audit plan of potential engagements prioritized across civic departments—not only the engagement currently in flight. The universe is the forward calendar of assurance coverage so annual planning is risk-informed rather than reactive scramble. Audit Management maturity includes that maintained plan of candidates.
A single closed engagement reused as a template with no forward plan is not a universe. Only a Knowledge article titled “Possible audits someday” is documentation theater. A CMDB relationship diagram with no audit plan records shows structure, not an audit plan.
Exam caveat: maintain an audit universe/plan of potential engagements; KB articles and CMDB diagrams are not substitutes.
Operational check: publish the audit universe with candidate engagements by department; prioritize using live risk; update after major municipal changes; demonstrate next-year candidates beyond the in-flight engagement.
Prioritize the audit universe using residual bands, appetite breaches, and regulatory deadlines across departments, and refresh it at least annually plus after major civic system go-lives. Knowledge articles and CMDB diagrams may support research but must not replace audit-plan records.