The internal auditors available to perform the engagement do not have sufficient skills related to the area under review. Which of the following iss an appropriate action for the chief audit…

Question

Options

• AContinue the engagement with the available staff, providing more hands-on supervision than usual
• BLimit the objectives and scope of the engagement to align them with the skills available among the
• CCosource the performance of the engagement using personnel in the area that will be reviewed to
• DSupplement the internal auditors assigned to the engagement by bringing onto the engagement

• A
  7% (3)
• B
  2% (1)
• C
  12% (5)
• D
  79% (33)

Explanation

In internal auditing, it is crucial to have the necessary skills and expertise to effectively evaluate and assess the area under review. When internal auditors lack the required skills, the chief audit executive (CAE) must take steps to ensure the engagement is performed effectively. Option D suggests bringing in a consultant who is independent of the area under review and has the missing expertise. This approach ensures that the engagement is conducted with the necessary knowledge and objectivity, thus maintaining the quality and integrity of the audit process. Unlike options A and B, which compromise the audit's effectiveness, and option C, which could create conflicts of interest, option D provides an optimal solution.

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