IIA-CIA-PART2 · Question #37
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of…
The correct answer is C. The auditor should get permission to extend the current engagement, and with the process. To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the…
Question
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
Options
- AThe auditor must not perform the training, because any task to improve the business process
- BThe auditor must create a new, separate consulting engagement with the business process owner
- CThe auditor should get permission to extend the current engagement, and with the process
- DThe auditor may proceed with the improvement task without obtaining formal approval, because
How the community answered
(20 responses)- A15% (3)
- B5% (1)
- C75% (15)
- D5% (1)
Explanation
To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the improvement task is formally acknowledged and approved, maintaining the integrity of the audit
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