An organization has outsourced its internal audit activity to a third-party service provider due to financial constraints and the lack of appropriate skill sets. Which of the following should be the…

Question

Options

• APerforming more integrated audits due to financial constraints
• BEnsuring audits are completed on time and meet business service level agreements (SLAs)
• CHolding the third party accountable for the quality of the delivered audits
• DEnsuring the quality of audit deliverables and improving the audit process

• A
  10% (5)
• B
  15% (8)
• C
  4% (2)
• D
  71% (37)

Explanation

When internal audit activities are outsourced, the in-house QA team's primary responsibility remains ensuring the quality of audit deliverables and continuously improving the audit process. Regardless of who performs the audits, the organization retains accountability for audit quality and must ensure the outsourced work meets professional standards (e.g., IIA Standards). Holding the third party accountable (C) is part of this, but quality assurance goes beyond accountability to active oversight of deliverable quality. Completing audits on time per SLAs (B) is an operational metric, not QA. Performing more integrated audits (A) is unrelated to the outsourcing scenario.

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