To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?
A.
The length and consistency of the auditor ' s work experience
B.
The auditor ' s demonstrated problem-solving skills
C.
The auditor ' s skills compared to those already possessed by other audit staff
D.
The auditor ' s ability to be self motivated and a good team player
According to the IIA ' s standards on proficiency, the Chief Audit Executive (CAE) should consider primarily how well the skills and experience of a new auditor complement those of the existing audit team. This ensures a diverse and comprehensive skill set within the audit team, aligning with the Standard 1210.A2, which stipulates that the internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
Institute of Internal Auditors (IIA) Standards, specifically Standard 1210 on Proficiency.
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