CIA Part 1 - Q19

19. If a department outside of the internal audit activity (IAA) is responsible for reviewing a function or process, the internal auditor should

a. Consider the work of the other department when assessing the function or process.

b. Ignore the work of the other department and proceed with an independent audit.

c. Reduce the scope of the audit since the work has already been performed by the other department.

d. Yield the responsibility for assessing the function or process to the other department.

19. Solution: a

a. Correct. Review and testing of the other department’s procedures may reduce necessary audit coverage of the function or process.

b. Incorrect. Concentrating on the function or process might lead to a duplication of efforts.

c. Incorrect. The internal auditor cannot rely on the work of others without verifying the results.

d. Incorrect. The internal audit activity’s overall responsibility for assessing the function or process is not affected by the other department’s coverage.