An IS audit manager was temporarily tasked with supervising a project manager assigned to the organization's payroll application upgrade. Upon returning to the audit department, the audit manager has been asked to perform an audit to validate the implementation of the payroll application. The audit manager is the only one in the audit department with IT project management experience. What is the BEST course of action?
Outsourcing the audit to independent and qualified resources is the best course of action to ensure the audit's objectivity and impartiality. The audit manager's recent involvement in the payroll application project could compromise the perceived and actual independence of the audit. By outsourcing, the organization can have confidence in an unbiased evaluation, aligning with best practices in audit management.
I guess C
The best course of action in this scenario is D. Manage the audit since there is no one else with the appropriate experience. The reason behind this is that the audit manager has the necessary experience in IT project management, which is crucial for understanding and assessing the implementation of the payroll application upgrade. This experience will enable the audit manager to effectively evaluate the project management processes, identify risks, and assess the project's progress and status.
Option C may not be the best course of action as outsourcing the audit to independent and qualified resources may not be cost-effective, and the audit manager's experience and expertise may be valuable in assessing the implementation of the payroll application upgrade.
the question is about "BEST course of action" and says nothing about "cost-effective". You're making up element to convince yourself of your choice ....
The outsourcing the audit to independent and qualified resources is the BEST course of action to ensure an impartial and thorough assessment of the payroll application implementation. It upholds the principles of independence, objectivity, and professional skepticism, which are essential in auditing processes.
Please review A1 question 19. It says clearly participating in a project team doesn't influence the auditor independence. I am between C and D. But could be D also if you think like ISACA.
D is the best answer. If I go with C, extra expense will be there.
I chose B
answer is C
should be C