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Exam IIA-CIA-Part2 topic 5 question 49 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 49
Topic #: 5
[All IIA-CIA-Part2 Questions]

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.
  • 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.
  • D. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
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Suggested Answer: C 🗳️
by Tico at Feb. 14, 2021, 3:47 a.m.

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emtofid
2 months, 1 week ago
According to the IIA Standards, auditors should avoid taking on management’s responsibilities during assurance engagements to maintain independence. However, limited, approved training that enhances staff understanding of the audit findings, tools, or controls can be appropriate if it directly supports the audit's objectives.
upvoted 2 times
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Masegele
3 years, 2 months ago
can IA also train during the assurance engagement?
upvoted 1 times
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Steve8Taiwan
3 years, 3 months ago
I have the same concern as well
upvoted 1 times
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KonradK
3 years, 5 months ago
Having the same concern....
upvoted 1 times
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Tico
3 years, 11 months ago
Why not B? IA cannot train employees during an assurance engagement because training is considered consulting.
upvoted 4 times
John1237
2 years, 10 months ago
When broadening the engagement scope, it's necessary to obtain approval from the hierarchy and to immediately inform the client via oral or written, formal or informal interim reports.
upvoted 1 times
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