Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 71

Which of the following actions are appropriate for the chief audit executive to perform when identifying audit resource requirements?
1. Consider employees from other operational areas as audit resources, to provide additional audit coverage in the organization.
2. Approach an external service provider to conduct internal audits on certain areas of the organization, due to a lack of skills in the organization.
3. Suggest to the audit committee that an audit of technology be deferred until staff can be trained, due to limited IT audit skills among the audit staff.
4. Communicate to senior management a summary report on the status and adequacy of audit resources.

Answer options

• A. 1 and 3 only
• B. 2 and 4 only
• C. 1, 2, and 4
• D. 2, 3, and 4

Correct answer: C

Explanation

The correct answer is C because considering employees from other operational areas, approaching external service providers, and communicating the status of audit resources are all valid actions to ensure adequate audit coverage and skills. Options A and D incorrectly include actions that are not proactive in addressing the resource needs, while option B omits a crucial step of evaluating the internal capabilities through external resources.