Which of the following scenarios demonstrates nonconformance with the Standards?
A.
An internal auditor failed to expand the engagement and include managements preferences when determining the scope of an upcoming assurance engagement.
B.
An internal audit activity lacks the skills need to perform a high-risk security engagement included on the annual audit plan.
C.
A chief audit executive fated to perform a risk assessment prior to preparing the audit plan
D.
An internal audit activity has existed for two years and has not undergone external quality assessment
A chief audit executive failing to perform a risk assessment prior to preparing the audit plan demonstrates nonconformance with the Standards. According to IIA standards, specifically Standard 2010 – Planning, a risk assessment must inform the audit plan, ensuring that resources are appropriately directed towards areas of higher risk. References: IIA Standard 2010: Planning, which mandates the requirement for risk assessments in audit planning.
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