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Exam IIA-CIA-Part2 topic 5 question 7 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 7
Topic #: 5
[All IIA-CIA-Part2 Questions]

The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

  • A. Refuse to accept the consulting engagement because it would be a violation of independence.
  • B. Collaborate with the external auditor to ensure the most efficient use of resources.
  • C. Accept the engagement but hire an external training specialist to provide the necessary expertise.
  • D. Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.
Show Suggested Answer Hide Answer
Suggested Answer: D 🗳️

Comments

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herdintche
2 years, 10 months ago
Is internal audit personnel meant by relevant personnel? If so, internal audit will not provide training, it will receive training.
upvoted 1 times
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adamftp
2 years, 10 months ago
It's a consulting engagement - so its actually a benefit having an auditor who understands the area to provide training.
upvoted 2 times
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Tico
3 years, 2 months ago
I chose B because IAA must ensure to train employees addressing deficiencies the external auditor identified. Why wrong?
upvoted 1 times
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WZ
3 years, 9 months ago
Plus there is no indication that the deficiency originated from a IAA audit. There is no conflict here.
upvoted 2 times
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coto
3 years, 10 months ago
it is consulting
upvoted 1 times
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whatup
3 years, 10 months ago
answer D is wrong
upvoted 1 times
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A (35%)
C (25%)
B (20%)
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