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?
If the internal auditor determines that staff training on the use of macros can significantly improve the efficiency of the business process, the appropriate course of action would be to seek permission to extend the current engagement. By obtaining the process owner's approval to conduct the training, the auditor ensures that the improvement task is formally recognized and authorized. This approach maintains the integrity and independence of the audit process while still allowing for the opportunity to address and improve identified inefficiencies.
Why not B? IA cannot train employees during an assurance engagement because training is considered consulting.
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.
can IA also train during the assurance engagement?
I have the same concern as well
Having the same concern....