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IIA-CIA-PART2 · Question #28

After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on…

The correct answer is C. Familiarity. Outsourcing fraud investigations to a third-party service provider can result in a lack of familiarity with the organization's specific operations, culture, and history. This can be a disadvantage as external investigators may require more time to understand the context and…

Managing the Internal Audit Activity

Question

After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?

Options

  • ACost.
  • BIndependence.
  • CFamiliarity.
  • DFlexibility.

How the community answered

(15 responses)
  • A
    7% (1)
  • B
    13% (2)
  • C
    80% (12)

Explanation

Outsourcing fraud investigations to a third-party service provider can result in a lack of familiarity with the organization's specific operations, culture, and history. This can be a disadvantage as external investigators may require more time to understand the context and nuances of the organization, potentially affecting the efficiency and effectiveness of the investigation.

Topics

#outsourcing#fraud investigation#third-party service provider#institutional knowledge

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