Certified Government Auditing Professional (CGAP) Practice Exam 2025 – The All-in-One Guide to Exam Success

The best reason for the chief audit executive to consider management's strategic plan when developing the audit plan is to ensure that the audit plan aligns with and supports the agency's overall objectives. The audit plan serves as a roadmap for the audit function, guiding the allocation of resources and focus of audit activities. By aligning the audit plan with strategic goals, the chief audit executive ensures that the audits conducted are relevant and impactful, addressing key areas that are critical for the agency’s success.

When the audit plan supports agency objectives, it demonstrates the audit function's role in facilitating the achievement of those goals, thereby enhancing its value within the organization. This strategic alignment can also help to ensure that potential risks are identified and mitigated in areas that matter most to the agency's mission, promoting efficient use of resources and fostering confidence among stakeholders in the agency’s operations.