Câu 348: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

The internal audit activity received an urgent request to provide consulting services on the potential impact of tariffs resulting from changes in the organization's activities. However, there are no experts on taxation available. Which of the following would be the most suitable course of action for the internal audit activity?

1. A. Decline the engagement, as tariff-related issues require an assurance engagement.
2. B. Compare the cost of outsourcing the engagement to the potential benefits. — đáp án hiện tại
3. C. Undertake the engagement, but include a disclaimer in the audit report regarding the lack of expertise.
4. D. Schedule a training on tariffs to ensure competency is gained prior to accepting the engagement.