A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
The candidate's information systems knowledge and real-world experience in internal auditing are the primary reasons for considering the candidate for an entry-level internal audit position. While accounting principles and techniques are important, they can be learned over time with training and experience. The specialized knowledge in information systems and existing audit experience the candidate brings are valuable assets that fulfill specific requirements and add to the diversity of skills within the audit team.
Answer should be A.
I agree, should be A
The question that arises is to know why the new IA hired, not whether he/she should be hired. The new IA is not hired because others have accounting skills. Rather, the IA is hired because he has information systems skills.
I think B is right.
I agree that B is correct
Is the answer B because understanding of accounting principles and techniques is a minimum requirement for internal audit candidates? And in this case this candidate does have limited knowledge (minimum knowledge)?
the question states what other reason would the CAE consider the IA? I believe the correct answer was chosen.