A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

According to IIA Standard 1210 – Proficiency, the internal audit activity must collectively possess the knowledge and skills needed to perform its responsibilities. The Chief Audit Executive (CAE) is responsible for ensuring this collective competence. While the candidate has a weakness in accounting, they bring valuable and certified information systems (IS) audit skills (CISA). The most relevant strategic reason for the CAE to consider this candidate is that the existing team can compensate for the candidate's specific weakness, while the candidate, in turn, fills a potential or existing gap in IS audit skills. This approach ensures the team as a whole is proficient and well-rounded.

B. The candidate's information systems knowledge and real-world experience in internal auditing. While these are the candidate's strengths, the reason this is a viable option for the CAE despite a key weakness is that the team's collective knowledge mitigates the risk of that weakness. Option A provides the more complete, strategic context for the hiring decision.
C. Accounting skills can be learned over time with appropriate training. This is a general statement about professional development (Standard 1230) but is not the most relevant reason for hiring this specific candidate now. The immediate need is to ensure the team's overall competency is maintained.
D. An entry level position does not require expertise in any particular area. This is incorrect. All internal audit positions require specific competencies, as outlined in the IIA's Global Internal Audit Competency Framework. While expertise levels vary, foundational knowledge is necessary.

1. The IIA, International Standards for the Professional Practice of Internal Auditing (Standards), 2017.

Standard 1210 – Proficiency: "Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity must collectively possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities." This directly supports the rationale that the team's collective skills are a primary consideration for the CAE.

2. The IIA, Implementation Guidance for Standard 1210: Proficiency, 2017.

Paragraph on 1210: "The internal audit activity team needs to have the right mix of competencies for the organization’s needs... The CAE is responsible for ensuring that the team of internal auditors has the right skills and competencies collectively to perform the work." This reinforces that the CAE's decision is based on the team's overall skill mix, making option A the most relevant reason.

3. The IIA, Global Internal Audit Competency Framework, 2013.

Domain IV: Technical Expertise: This domain outlines the need for specific knowledge areas, including Information Technology. The framework is used by CAEs for "recruiting and hiring internal auditors" and "developing a training plan for an internal audit activity." It highlights the importance of balancing skills across a team, which aligns with the reasoning in option A.