Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 209

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?

Answer options

• 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.

Correct answer: D

Explanation

Providing training to the engagement supervisor ensures that the audit can be conducted effectively without unnecessary delays. Postponing the audit or hiring new staff may not address the immediate knowledge gap, while changing the engagement type does not ensure that the audit objectives are met.