The internal audit activity is asked to review the effectiveness of controls around the disposal...

Skill Gap Identification:Internal auditors lack the necessary expertise in chemical waste disposal.

Consulting Experts:Engaging an external nonaudit expert ensures that the internal audit team receives the necessary technical knowledge to conduct an effective review.

Team Assembly:By assembling a team of internal auditors and consulting an external expert, the organization leverages both internal audit capabilities and external technical expertise.

Ensuring Competence:This approach ensures that the internal audit activity complies with the IIA Standards, specifically Standard 1210 – Proficiency, which requires internal auditors to possess the knowledge, skills, and other competencies needed to perform their responsibilities.

References:

IIA Standard 1210 – Proficiency ​​.