Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 179

The chief audit executive (CAE) is requested to complete an IT engagement within the year. The CAE determines that the internal audit activity does not currently have the required competencies for the engagement. Which of the following would be the most appropriate response?

Answer options

• A. Assign a staff member from the IT department to assist with the engagement.
• B. Decline the engagement since the internal audit activity lacks the required competencies.
• C. Recruit a new staff member from a competing organization who has the required competencies.
• D. Recruit a finance department manager who recently transferred from the IT department.

Correct answer: A

Explanation

The correct answer is A because assigning a staff member from the IT department leverages existing resources to fill the competency gap while maintaining the engagement timeline. Answer B is incorrect as it does not seek a solution to the competency issue. Answers C and D involve recruiting, which is more time-consuming and may not be feasible within the required timeframe.