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Exam IIA-CIA-Part1 topic 3 question 34 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 34
Topic #: 3
[All IIA-CIA-Part1 Questions]

Which of the following are acceptable resources for a chief audit executive to use when developing a staffing plan?
1. Co-sourcing arrangements.
2. Employees from other areas of the organization.
3. The organization's external auditors.
4. The organization's audit committee members.

  • A. 1 only
  • B. 1 and 2 only
  • C. 2 and 3 only
  • D. 1, 2, and 4 only
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Suggested Answer: B 🗳️
by Nanachang at Nov. 26, 2020, 3:51 a.m.

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AIRT
1 year, 7 months ago
Option C does not include 1. Co-sourcing, considering this is most commonly used approach.
upvoted 1 times
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Nanachang
1 year, 7 months ago
Why not C?
upvoted 1 times
John1237
1 month, 3 weeks ago
External Auditor's services can indeed be requested on an ad hoc basis, for specific engagements in non publicly traded companies. Nevertheless, this is not to be considered in a staffing plan.
upvoted 1 times
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koziolmutant
1 year, 6 months ago
external auditors can't work under CAE
upvoted 2 times
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