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In which of the following scenarios would the chief audit executive (CAE) be required to...

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A.

The CAE would need to procure external services to deliver the internal audit assurance program.

B.

There is no expertise within the internal audit team for detecting and investigating fraud.

C.

There is no expertise within the internal audit team for auditing an IT engagement.

D.

There is no available expertise on the internal audit team to perform a consulting engagement

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  • Update on: Mar 24, 2026
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