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IIA-CIA-PART2 · Question #382

IIA-CIA-PART2 Question #382: Real Exam Question with Answer & Explanation

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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.

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