When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?

Question

Options

• AThe overall adequacy of the internal audit activity's resources.
• BThe availability of guest auditors for the engagement.
• CThe number of internal auditors used for the previous review of the same area.
• DThe available resources with the specific skill set required.

• B
  3% (1)
• C
  6% (2)
• D
  91% (29)

Explanation

When determining the level of staff and resources for an assurance engagement, the most relevant factor for the chief audit executive (CAE) is the availability of resources with the specific skill set required for that particular engagement. This is because assurance engagements often involve complex and specialized areas that necessitate specific expertise to effectively evaluate controls, risks, and processes.

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