IIA-CIA-PART2 · Question #382
Senior IT management requests the internal audit activity to perform an audit of a complex IT area. The chief audit executive (CAE) knows that the internal audit activity lacks the expertise to…
The correct answer is D. Outsource the audit engagement to a reputable IT audit consulting firm. When the internal audit activity lacks the expertise to perform an audit engagement in a specialized area like IT, the most appropriate action for the CAE is to outsource the engagement to a reputable IT audit consulting firm. This ensures that the audit is conducted by…
Question
Senior IT management requests the internal audit activity to perform an audit of a complex IT area. The chief audit executive (CAE) knows that the internal audit activity lacks the expertise to perform the engagement. Which of the following is the most appropriate action for the CAE to take?
Options
- ADecline the audit engagement, because the Standards prohibit internal auditors from performing
- BAccept the audit engagement and use the engagement as an opportunity to develop the audit
- CTemporarily hire an experienced and knowledgeable IT analyst from the organization's IT
- DOutsource the audit engagement to a reputable IT audit consulting firm.
How the community answered
(15 responses)- A7% (1)
- B7% (1)
- C13% (2)
- D73% (11)
Explanation
When the internal audit activity lacks the expertise to perform an audit engagement in a specialized area like IT, the most appropriate action for the CAE is to outsource the engagement to a reputable IT audit consulting firm. This ensures that the audit is conducted by professionals with the necessary skills and experience, thereby maintaining the quality and reliability of the
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