Câu 149: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

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?

1. A. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
2. B. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
3. C. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task. — đáp án hiện tại
4. D. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.