One of the primary factors that could cause audit engagements to go over the planned budgeted hours is poor engagement supervision. Effective supervision ensures that the audit is progressing as planned, that issues are identified and addressed promptly, and that resources are used efficiently. Without proper supervision, audits may experience delays, scope creep, and inefficient use of time, leading to overruns in budgeted hours. Other factors, such as untimely follow-up and limited staff resources, can contribute to inefficiencies, but poor supervision is often a key driver.
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The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2340 - Engagement Supervision

To obtain a responsive action plan from management, the auditor is most likely to achieve this when both parties agree on the "Effect" attribute of the audit finding. The "Effect" refers to the impact or potential impact of the identified issue on the organization's operations, objectives, or risk profile. When management and the auditor agree on the significance and consequences of the finding, there is a shared understanding of the urgency and importance of addressing the issue. This alignment increases the likelihood that management will develop and commit to an effective action plan to remediate the finding.
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IIA Practice Guide: "Formulating and Expressing Internal Audit Opinions" COSO Internal Control - Integrated Framework

Comprehensive and Detailed Explanation:
The purpose of an internal control questionnaire (ICQ) is to determine whether required control activities are formally in place. The most effective way to compile an ICQ is to develop statements reflecting procedure requirements and ask for yes/no responses (A). This ensures responses can be compared consistently across business units. Open-ended (B) or detailed narrative questions (C) are less efficient and harder to standardize. Multiple-choice (D) resembles a test and is not aligned with ICQ's objective. According to CIA exam guidance, ICQs are designed to confirm the existence and adherence to specified controls.
Therefore, Option A is the most suitable.

The internal auditor should use a procedure that directly tests the theory that shutdowns are due to outdated purchasing requirements not reflecting changes in production techniques. By comparing the parts needed according to current production estimates and the updated MRP with the purchase orders generated by the system, the auditor can determine if there are discrepancies indicating that the system is not correctly updating for new production methods. This approach ensures that the investigation is focused on the root cause of the issue and provides evidence to support any findings related to the suspected problem.
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Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 - Identifying Information.