Câu 26: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Due to the expanded role of internal audit in the organization, the chief audit executive (CAE) of a construction company decides to employ the services of an outsourced audit service provider to augment the internal audit staff. What does the CAE need to consider in determining whether the outsourced audit service provider possesses the necessary knowledge, skills and other competencies to perform an audit engagement?

1. A. Specific matters expected to be covered in the engagement communications.
2. B. The financial interest that the external service provider may have in the organization.
3. C. The extent of other ongoing services the external service provider may be performing for the organization.
4. D. The reputation of the external service provider. — đáp án hiện tại