IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 142 Topic 15 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 142 Topic 15 Discussion

IIA-CIA-Part2 Exam Topic 15 Question 142 Discussion:
Question #: 142
Topic #: 15

Due to emerging new technologies that greatly affect the organization, the chief audit executive (CAE) wants to conduct frequent IT audit and is particularly focused on improving the quality of these engagements. Which of the following is the most viable solution for the CAE to ensure that IT audit quality is immediately enhanced and maintained long-term?


A.

Each year send a different member of the internal audit staff to an IT audit conference to learn about emerging technologies


B.

Contract an external IT special to offer advice and consult on IT audits


C.

Employ an independent external IT specialist to perform IT audits for the first year


D.

Invite qualified staff from the IT department to serve as guest auditors and lead IT audits


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