IIA-CIA-PART2 · Question #100
In which of the following situations would an internal auditor consider the need to outsource competencies and skills9
The correct answer is A. During the inspection of a wind turbine. an internal auditor notices that some replaced parts took. An internal auditor would consider the need to outsource competencies and skills during the inspection of a wind turbine if they notice discrepancies that require specialized knowledge. For example, if an auditor observes that replaced parts are used despite purchase documents…
Question
In which of the following situations would an internal auditor consider the need to outsource competencies and skills9
Options
- ADuring the inspection of a wind turbine. an internal auditor notices that some replaced parts took
- BThe auditor believes that the audit client's actions contradict the organization's code of conduct
- CAn audit team member is allocated to conduct an assurance engagement m the sales unit.
- DDuring an inventory count, the auditor ascertained that some goods were missing. The audit client
How the community answered
(44 responses)- A75% (33)
- B7% (3)
- C5% (2)
- D14% (6)
Explanation
An internal auditor would consider the need to outsource competencies and skills during the inspection of a wind turbine if they notice discrepancies that require specialized knowledge. For example, if an auditor observes that replaced parts are used despite purchase documents indicating a longer lifespan, this situation may necessitate expertise in wind turbine technology and maintenance to assess the issue accurately. Outsourcing ensures that the audit is conducted with the necessary technical proficiency.
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