What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization's new IT data backup process?
A.
Postpone the audit engagement to a later date.
B.
Recruit and hire a full-time staff auditor who is proficient in data backup processes.
C.
Change the plan from an assurance engagement to a consulting engagement.
D.
Provide data backup training to the engagement supervisor.
If the internal audit activity (IAA) lacks the necessary knowledge to perform a planned audit, the most immediate and practical course of action is to postpone the engagement until:
Appropriate resources can be obtained.
Staff can be trained sufficiently.
Qualified external expertise can be sourced if necessary.
Proceeding without proper knowledge would violate the IIA Standard 1210 (Proficiency), which requires internal auditors to possess the knowledge, skills, and competencies needed to perform their responsibilities effectively.
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Kozy
3 weeks, 6 days ago