If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable
resolution?
A.
Politely decline the engagement due to a lack of qualified staff available at the time.
B.
Complete the engagement as requested, with the best of the current staffs abilities.
C.
Consider using employees from other departments in the organization on the audit team.
D.
Change the scope of the testing to ensure that only available staff proficiencies are used
If the internal audit activity lacks the necessary skills and competencies to complete an ad-hoc assurance engagement, the most appropriate and professional action is to politely decline the engagement due to a lack of qualified staff. This decision upholds the IIA's standards on professional proficiency and due professional care.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.
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