IIA-IAP Exam - Topic 1 Question 18 Discussion

Actual exam question for IIA's IIA-IAP exam

Question #: 18
Topic #: 1

Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this are

a. Which of the following would be the most appropriate actions for the CAE?

AWork with an internal subject matter expert to complete the audit.

BWith management's agreement, amend the audit scope so that specialized expertise is not needed.

CAccept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.

Show Suggested Answer

Suggested Answer: A

Comprehensive and Detailed Step-by-Step Explanation:

Reference to IIA Standards:

Standard 1210 - Proficiency: The internal audit activity must possess or obtain the knowledge, skills, and competencies needed to perform its responsibilities effectively.

If internal expertise is lacking, external resources or subject matter experts should be engaged.

Reasoning:

Option A is correct because collaborating with an internal expert ensures that the audit is performed competently while addressing the health and safety risks comprehensively.

Option B (amending the scope) avoids addressing critical risks, which may undermine the value of the audit.

Option C (relying on management's risk assessment) is inappropriate, as the internal audit function must independently evaluate the area.

Mitigating Lack of Expertise:

Leveraging subject matter experts ensures compliance with professional standards and the integrity of the audit process.

by Aracelis at Nov 24, 2025, 01:04 AM

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Crista

5 days ago

I agree, but option B could save time. No need for extra resources.

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Emerson

10 days ago

I think option A is best. Collaborating with an expert is smart.

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Dallas

28 days ago

Definitely A), we need experts for health and safety!

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Alexia

1 month ago

C) sounds reasonable if management did their homework.

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Solange

1 month ago

Wait, can they really audit without expertise?

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Maddie

1 month ago

I disagree, B) seems like a risky move.

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Sylvie

2 months ago

Haha, good luck finding an "internal subject matter expert" on health and safety! That's like unicorn hunting.

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Karrie

2 months ago

C is the best option. The risk assessment will help guide the audit, even if the team doesn't have the specific expertise.

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Solange

2 months ago

I’m a bit torn here. Working with a subject matter expert sounds good, but what if they don’t have enough time? I guess option A is still the safest bet.

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Arminda

2 months ago

This reminds me of a practice question where we had to consider risk assessments. I feel like option C could work if management really did their homework first.

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Rosalyn

2 months ago

I'm not entirely sure, but I think amending the audit scope could lead to missing important issues. Maybe option B isn't the best?

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Azzie

2 months ago

Ah, this is a tricky one. I think I'd go with Option B and try to amend the scope of the audit. That way, we can avoid the need for specialized expertise and still complete the audit. Of course, I'd want to make sure that management is on board with that approach. Gotta cover all our bases here.

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Wenona

3 months ago

This is a good test of our critical thinking skills. I'm leaning towards Option C, but I'm not 100% sure. The risk assessment seems like a crucial step, and if management has done that, then the CAE can proceed with the audit. I'll need to review the details of each option to make sure I'm making the right choice.

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Chana

3 months ago

Okay, I've got an idea. I think Option A is the way to go here. Working with an internal subject matter expert seems like the best way to tackle this audit without compromising the quality. As long as the CAE can find someone with the right expertise, this should be a straightforward solution.

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Twila

3 months ago

A) is the best choice, collaboration is key!

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Suzan

3 months ago

I agree with B. Trying to audit something you don't understand is a recipe for disaster.

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Valene

3 months ago

I remember discussing the importance of having the right expertise for audits, so option A seems like a solid choice.

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Tina

4 months ago

B is the way to go. Amending the scope is the most practical solution when the team lacks the necessary expertise.

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Francesco

4 months ago

Option B is the way to go. Ain't nobody got time to become experts in everything!

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Winifred

4 months ago

Hmm, this is a tricky one. I think the key is figuring out how to get the necessary expertise without compromising the audit. Option B sounds like the safest bet, but I'm not sure if that's the most appropriate action. I'll need to think this through carefully.

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Berry

4 months ago

I'm not sure how I would approach this one. The question seems to be testing our knowledge of audit procedures, which isn't my strongest area. I'll need to review my notes on internal audits and see if I can come up with a good strategy.

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