During an Assurance Engagement, an Internal Auditor Noted That the Time

question 443

Multiple Choice

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?

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

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Definitions:

Substance

Material with physical presence; often refers to substances of matter in various forms or to drugs and alcohol when discussing abuse or dependency.

Endorphins

Natural pain-relieving and happiness-promoting chemicals produced by the body, often released during exercise, excitement, pain, and sexual activity.

Maladaptive Coping

Maladaptive coping refers to ineffective strategies individuals might use to handle stress or difficult emotions, sometimes exacerbating the problem.

Stress

A physical or emotional response to external or internal demands or pressures.