Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 106

In which of the following situations would an internal auditor consider the need to outsource competencies and skills?

Answer options

• A. During the inspection of a wind turbine, an internal auditor notices that some replaced parts look used. According to purchase documents, the parts still have a long lifespan.
• B. The auditor believes that the audit client's actions contradict the organization's code of conduct. The audit client disagrees and says his actions are for the organization's benefit.
• C. An audit team member is allocated to conduct an assurance engagement in the sales unit. However, the same auditor performed an assurance engagement in that area just one year prior.
• D. During an inventory count, the auditor ascertained that some goods were missing. The audit client argues that the auditor does not understand how inventory should be counted.

Correct answer: A

Explanation

The correct answer is A because the situation involves potential issues with the quality of parts, indicating a need for specialized skills to address the concern effectively. Options B, C, and D do not represent situations where outsourcing skills would be necessary; rather, they reflect internal disputes or potential knowledge gaps that can be managed internally.