In which of the following situations would an internal auditor consider the need to outsource competencies and skills?
A.
During the inspection of a wind turbine, an internal auditor notices that some replaced parts look used. According to purchase documents, the parts still have a long lifespan.
B.
The auditor believes that the audit client's actions contradict the organization's code of conduct. The audit client disagrees and says his actions are for the organization's benefit.
C.
An audit team member is allocated to conduct an assurance engagement in the sales unit. However, the same auditor performed an assurance engagement in that area just one year prior.
D.
During an inventory count, the auditor ascertained that some goods were missing. The audit client argues that the auditor does not understand how inventory should be counted.
In scenario A, the auditor's concern is about the integrity of the parts being inspected, which may suggest an issue with the purchasing or maintenance processes. While this situation might require additional expertise, it does not necessarily indicate an immediate need to outsource competencies. The auditor could investigate further or consult with internal experts.
A is the correct answer because it requires special knowledge to estimate the lifetam of a turbine, however an auditor should be able how to count inventory, and if not it shows lack of training or experience not technical knowledge like option A
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Elvoo
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