According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?
According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?
The extensive and diverse audit universe justifies the request for external consultants because it indicates that the internal audit activity may not have the capacity or specialized expertise to cover all areas effectively. By complementing internal resources with external consultants, the chief audit executive can ensure the thoroughness and comprehensiveness of the audit process, making sure that all pertinent areas are adequately audited.
Both A and B look correct. why A is wrong?
Explanation for A is that CAE should be ensure that IA resources are accurate and efficient to cover audit universe no matter how it is extensive and diverse. This can be a concern to discuss with SM and the Board to request for additional resources. I think but I might be wrong