Exam CISA topic 1 question 122 discussion

The best course of action for the internal audit team is to recommend that the external experts conduct additional testing. This allows the external experts to address the gaps in evidence and ensure their conclusions are accurate and complete.

When gaps in evidence are found in the work of external experts, and those gaps may impact the audit conclusions, the BEST course of action for the internal audit team is to report a scope limitation in the audit conclusions. This: Maintains transparency and audit integrity, Acknowledges that some areas could not be fully evaluated, Alerts stakeholders that conclusions may be incomplete or qualified. This is a standard and professional approach when audit evidence is insufficient or incomplete. Why not the others? A. Engage another expert to conduct the same testing ➤ Costly and time-consuming; may not be feasible within the original engagement. C. Recommend the external experts conduct additional testing ➤ Could help, but not guaranteed to resolve the issue within audit timelines; not an immediate resolution. D. Escalate to senior management ➤ May be necessary after reporting the scope limitation, but not the best first step in response to audit evidence gaps.

A scope limitation should only be reported if the gaps cannot be resolved after exhausting all corrective measures. The first step is to try and obtain the missing evidence before concluding there is a limitation.

Option B emphasizes transparency, which is crucial for maintaining the integrity of the audit process. By reporting a scope limitation, the internal audit team ensures that stakeholders are aware of any uncertainties or deficiencies in the evidence provided by external experts. This aligns with professional standards and ethical practices in auditing, reinforcing the credibility of their conclusions and fostering trust in the audit process. Prioritizing transparency is essential for effective risk management and informed decision-making

In this scenario, the internal audit team's best course of action would be to thoroughly document the gaps in evidence that may have impacted the external experts' conclusions. They should communicate these gaps transparently to the external experts, providing additional context and information to help them understand the limitations of the evidence. By being transparent and collaborative, the internal audit team can work together with the external experts to address any discrepancies and ensure a more accurate and comprehensive audit report. Therefore, I vote for C. Recommend the external experts conduct additional testing.

Answer: B Transparency, Risk Communication, Accountability

When assessing the work of external experts during an IT audit engagement, the BEST course of action for the internal audit team is to report a scope limitation in their conclusions. This ensures transparency and highlights any gaps or limitations in the evidence provided by the external experts

If the evaluation by outside experts is inadequate, then it is correct to recommend that additional testing be conducted.

B and D look valid . i will go with B as we need to document and report

is the appropriate action because it transparently communicates the identified gaps in the evidence to stakeholders. By reporting the limitations, the internal audit team ensures that the stakeholders are aware of the potential impact on the reliability and completeness of the audit findings and conclusions.

the BEST course of action for the internal audit team would be to report a scope limitation in their conclusions. This means that the internal audit team should document the issues they have identified and clearly communicate to stakeholders the limitations of the audit findings.

C. Recommend the external experts conduct additional testing

B. Report a scope limitation in their conclusions.