The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on…

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.

Reference:

IIA Standard 1210 – Proficiency .