Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 47

According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?

Answer options

• A. The organization's audit universe is extensive and diverse.
• B. There has been an increase in unanticipated requests for advisory work.
• C. Previous work provided by the external service provider has been of great quality and value.
• D. A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.

Correct answer: B

Explanation

The correct answer, B, highlights the unexpected demand for advisory work, justifying the need for additional resources. While A discusses the audit universe's complexity, and C refers to quality of past external work, they do not directly address the need for immediate support. Option D, while informative, speaks more about trends rather than specific justifications for the request.