An Organization That Outsources Much of Its Internal Audit Work

question 381

Multiple Choice

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

• A) External industry associate that performed a similar review for a supplier of the organization.
• B) A team from an independent entity that previously employed the chief audit executive of the organization.
• C) A team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity.
• D) The same external service provider because of its competency and experience with the organization.

---

Definitions:

Psychoactive Drug

A chemical substance that alters perceptions and moods.

Withdrawal

The process of reducing or stopping the use of a substance after prolonged and frequent use, often leading to uncomfortable symptoms.

Heroin

An opioid drug made from morphine, a natural substance taken from the seed pod of various opium poppy plants, known for its addictive properties.

Craving

An intense, urgent, or abnormal desire or longing, especially for a substance or activity that can lead to addictive behavior.