According to IIA guidance, which of the following is most likely to become part of...

A. Information obtained from historic audits and memos:Useful for context but not typically part of the formal work program.

B. Risk and control registers or matrices:Used in the planning phase but not part of the detailed execution in the work program.

C. Resource deployment plans and sampling methodologies:Correct. These are essential components of the work program, guiding audit execution and resource allocation.

D. Prior findings and management responses:Inform planning but do not typically appear in the work program itself.

CIA Exam Syllabus Reference:

Domain V: Performing Internal Audit Services – Engagement Work Program.