IIA
IIA-CIA-PART1 · Question #142
IIA-CIA-PART1 Question #142: Real Exam Question with Answer & Explanation
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Question
Senior management asks the chief audit executive to review the organization's compliance with recently introduced legislation on international transfer pricing. The review requires an internal auditor who thoroughly understands the legislation and pricing methods. The internal audit activity does not have an auditor with those skills. Which of the following is the most appropriate course of action?
Options
- AOutsource the engagement to an external audit firm that has appropriate skills.
- BRecruit a lawyer with knowledge of the legislation to the audit team and ask the new auditor to
- CDecline to perform the engagement, as the internal audit activity does not have the appropriate
- DCarry out the engagement using existing internal audit staff to help them gain the appropriate
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