Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 81

A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain. In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:

Answer options

• A. Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.
• B. Knowledge of what constitutes evidence acceptable in a court of law.
• C. Superior analytical skills that would facilitate the identification of computer abuse.
• D. Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.

Correct answer: B

Explanation

The correct answer is B because a forensic information systems auditor is specifically trained to understand the legal standards for evidence, making their findings more likely to be accepted in court. The other options, while relevant, do not address the primary legal aspect that distinguishes a forensic auditor from a standard information systems auditor.