IIA-CIA-PART2 · Question #415
The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the…
The correct answer is C. Make use of an external service provider. When the chief audit executive (CAE) is uncertain whether the internal audit team has the necessary knowledge to conduct a specific engagement, such as reviewing testing procedures for a large information system, the most appropriate course of action is to engage an external…
Question
The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?
Options
- AContract with the software vendor to provide an appropriate resource.
- BAsk for a knowledgeable resource from the IT department.
- CMake use of an external service provider.
- DRequest audit resources through the external auditor.
How the community answered
(23 responses)- A4% (1)
- B9% (2)
- C74% (17)
- D13% (3)
Explanation
When the chief audit executive (CAE) is uncertain whether the internal audit team has the necessary knowledge to conduct a specific engagement, such as reviewing testing procedures for a large information system, the most appropriate course of action is to engage an external service provider with the required expertise. This option helps to preserve the independence and objectivity of the internal audit activity.
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