A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting ...
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?
The internal audit activity should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
If internal auditors lack the knowledge, skills, or other competencies needed to perform all or a portion of the engagement, the chief audit executive should decline or limit the scope of the engagement, obtain competent advice and assistance, or provide training or supervision to internal auditors.
A. Assign the engagement to a more senior internal auditor.
B. Decline the engagement request.
C. Allow the internal auditors to acquire the needed skills while performing the engagement.
D. Supervise the assigned internal auditors throughout the engagement.
The internal audit activity should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
If internal auditors lack the knowledge, skills, or other competencies needed to perform all or a portion of the engagement, the chief audit executive should decline or limit the scope of the engagement, obtain competent advice and assistance, or provide training or supervision to internal auditors.
A. Assign the engagement to a more senior internal auditor.
B. Decline the engagement request.
C. Allow the internal auditors to acquire the needed skills while performing the engagement.
D. Supervise the assigned internal auditors throughout the engagement.
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Ed 
De acordo com as orientações do IIA (Institute of Internal Auditors), a ação mais apropriada que o chief audit executive (CAE) deve tomar em relação à solicitação é a seguinte: B. Decline the engagement request. (Recusar a solicitação de engajamento) Se os auditores internos não possuem o conhecimento, habilidades ou competências necessárias para realizar todo ou parte do engajamento, o CAE deve recusar ou limitar o escopo do engajamento, obter aconselhamento e assistência competentes ou fornecer treinamento ou supervisão aos auditores internos.
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