According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?

Question

Options

• AThe organization's audit universe is extensive and diverse.
• BThere has been an increase in unanticipated requests for advisory work.
• CPrevious work provided by the external service provider has been of great quality and value.
• DA recent benchmarking study found that using external service providers is a common practice of

• A
  81% (52)
• B
  3% (2)
• C
  11% (7)
• D
  5% (3)

Explanation

According to IIA guidance, a chief audit executive (CAE) may request external consultants to complement internal audit activity (IAA) resources when the audit universe is extensive and diverse. This justifies the need for additional expertise and resources that the internal team may not possess, ensuring comprehensive coverage and effective audit processes. External consultants can bring specialized skills and knowledge, enhancing the internal audit activity's ability to address a broad range of risks and issues within the organization.

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