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IIA Internal Audit Engagement IIA-CIA-Part2 Question # 2 Topic 1 Discussion

IIA Internal Audit Engagement IIA-CIA-Part2 Question # 2 Topic 1 Discussion

IIA-CIA-Part2 Exam Topic 1 Question 2 Discussion:
Question #: 2
Topic #: 1

The only internal auditor, who was part of a larger team of individuals trained in the testing and reading of the organization’s quality control equipment, has resigned. With a scheduled audit of the quality department not yet completed for this year, what alternative approach should the internal audit function take in this scenario?


A.

Explain the situation to senior management and remove the audit from the audit plan until next year


B.

Conduct the audit of the quality department but adjust the audit program to remove the quality control testing


C.

Engage one of the other trained employees to participate in the audit review of the quality department


D.

Request that external auditors include this area as part of their review and provide independent assurance


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