An Organization's Chief Audit Executive (CAE) Has Been Asked to Conduct

question 204

Multiple Choice

An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?

• A) Decline the engagement because independence and objectivity would be impaired.
• B) Delay the assurance engagement to ensure that there is a two-year period between the engagements.
• C) Accept the engagement and assign different auditors to conduct the assurance services.
• D) Facilitate a control self-assessment workshop instead of performing an assurance engagement.

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Definitions:

Drawings

A form of visual art that uses any number of drawing instruments to mark paper or another two-dimensional medium.

Scribbles

Early forms of drawing by young children, representing the beginning stages of graphical representation.

Handedness

The dominant use of one hand over the other, typically evident in activities such as writing or throwing.

Firmly Established

Thoroughly ingrained or deeply rooted; securely fixed or stable.