Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 182

The chief audit executive (CAE) scheduled a cybersecurity risk engagement at the board's request. However, the internal auditor with the relevant technical skills resigned shortly before the engagement was to begin. Which of the following is the most efficient option for the CAE to complete the engagement?

Answer options

• A. Defer the engagement until a new technical cybersecurity auditor can be hired.
• B. Use the skills of an audit graduate who studied cybersecurity in college.
• C. Provide intensive training to an existing member of the internal audit activity.
• D. Enlist someone internally from the IT function to support the engagement.

Correct answer: D

Explanation

Enlisting someone internally from the IT function is the most efficient option because they are likely to have the necessary technical skills and familiarity with the organization's systems. Deferring the engagement would cause delays, while training an existing member or relying on a graduate may not provide the immediate expertise needed for the assessment.