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IIA-CIA-PART2 · Question #236

Due to emerging new technologies that greatly affect the organization, the chief audit executive (CAE) wants to conduct frequent IT audit and is particularly focused on improving the quality of…

The correct answer is D. Invite qualified staff from the IT department to serve as guest auditors and lead IT audits. To immediately enhance and maintain long-term IT audit quality, inviting qualified staff from the IT department to serve as guest auditors is a viable solution. This approach provides immediate access to IT expertise, ensuring high-quality audits. Additionally, it fosters…

Managing the Internal Audit Activity

Question

Due to emerging new technologies that greatly affect the organization, the chief audit executive (CAE) wants to conduct frequent IT audit and is particularly focused on improving the quality of these engagements. Which of the following is the most viable solution for the CAE to ensure that IT audit quality is immediately enhanced and maintained long-term?

Options

  • AEach year send a different member of the internal audit staff to an IT audit conference to learn
  • BContract an external IT special to offer advice and consult on IT audits
  • CEmploy an independent external IT specialist to perform IT audits for the first year
  • DInvite qualified staff from the IT department to serve as guest auditors and lead IT audits

How the community answered

(30 responses)
  • A
    23% (7)
  • B
    10% (3)
  • C
    3% (1)
  • D
    63% (19)

Explanation

To immediately enhance and maintain long-term IT audit quality, inviting qualified staff from the IT department to serve as guest auditors is a viable solution. This approach provides immediate access to IT expertise, ensuring high-quality audits. Additionally, it fosters collaboration between the IT and internal audit departments, promotes knowledge transfer, and helps build internal audit staff capabilities over time. This method is both cost-effective and sustainable, compared to contracting external specialists continuously.

Topics

#IT audit quality#guest auditors#long-term capability#CAE responsibilities

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