If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?
A.
Politely decline the engagement due to a lack of qualified staff available at the time.
B.
Complete the engagement as requested, with the best of the current staff’s abilities.
C.
Consider using employees from other departments in the organization on the audit team.
D.
Change the scope of the testing to ensure that only available staff proficiencies are used
When the internal audit team lacks necessary skills for an ad-hoc assurance engagement, leveraging internal resources can be a practical solution.
Resolving Skill Gaps:
Using employees from other departments can provide the needed expertise while maintaining the engagement's integrity.
Options Analysis:
Option A: Declining the engagement may not be feasible and does not address the need.
Option B: Completing the engagement without the required skills can compromise quality.
Option C: Using employees from other departments brings in the necessary competencies and supports cross-functional collaboration.
Option D: Changing the scope may limit the effectiveness of the engagement.
Conclusion:
The acceptable resolution is to consider using employees from other departments in the organization to bring in the required skills for the engagement.
[:, Internal Audit Standards and Practice Guides, , ]
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