IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 220 Topic 23 Discussion

IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 220 Topic 23 Discussion

IIA-CIA-Part1 Exam Topic 23 Question 220 Discussion:
Question #: 220
Topic #: 23

To meet the resource requirements of this year’s internal audit plan, the chief audit executive (CAE) has recruited additional staff auditors, including an employee who resigned as a senior supervisor from the accounts payable department two months ago. There is a scheduled accounts payable review that the CAE wants to start within the next five months. Which approach should the CAE take, knowing the expertise of his new recruit in the area intended to be audited?


A.

Have the new internal auditor’s previous boss be excused from the area during fieldwork.


B.

Have the new internal auditor be responsible for the planning of the audit as well as the review of the audit fieldwork.


C.

Have the new internal auditor assigned to other responsibilities and not work on the accounts payable audit engagement.


D.

Have the new internal auditor assist with conducting the fieldwork, but ensure that her work is reviewed by the CAE.


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