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Question 49 - IIA-CIA-Part2 discussion

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During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?

A.
The auditor must not perform the training, because any task to improve the business process could impact audit independence.
Answers
A.
The auditor must not perform the training, because any task to improve the business process could impact audit independence.
B.
The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
Answers
B.
The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
C.
The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
Answers
C.
The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
D.
The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
Answers
D.
The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
Suggested answer: C

Explanation:

To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the improvement task is formally acknowledged and approved, maintaining the integrity of the audit process.

Reference: = IIA Standard 1130 - Impairment to Independence or Objectivity and IIA Standard 2410 - Criteria for Communicating.

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asked 18/09/2024
Eric Zarghami
51 questions
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