Traducciones 84

5.- Use of outside service providers with expertise in health care benefits is appropriate when the internal audit activity is
A. Evaluating the organization's estimate of its liability for postretirement benefits, which include health care benefits.
B. Comparing the cost of the organization's health care program with other programs offered in the industry.
C. Training its staff to conduct anaudit of health care costs in a major division of the organization.
D. All of the answers are correct.

Answer (D) is correct.
REQUIRED: The reason(s) for using specialists in health care benefits.
DISCUSSION: The lAA should collectively possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities (Standard 1210). In regard to an assurance engagement, theCAE should obtain competent advice and assistance if the internal audit staff lacks the knowledge, skills, and other competencies needed to perform all or part of the engagement (Standard 121 O.A 1). In regard to a consulting engagement, the CAE should decline the engagement or obtain competence advice and assistance if the internal audit staff lacks the knowledge, skills, and other competenciesneeded to perform all or part of the engagement (Standard 1210.C1).
Accordingly, if the internal audit staff lacks expertise with regard to health care costs, outside service providers should be employed who can provide the requisite knowledge, skills, and other competencies. These outside service providers can provide assistance in estimating the company's liability for postretirement benefits, indeveloping a comparative analysis of health care costs, and in training the staff to audit health care costs.
6. - A chief audit executive for a large manufacturer is considering revising the internal audit activity's charter with respect to the minimum educational and experience qualifications required. The CAE wants to require all staff auditors to possess specialized training in accounting and aprofessional auditing certification such as the Certified Internal Auditor or the Chartered Accountant (CA). One of the disadvantages of imposing this requirement would be
A. The policy might negatively affect the internal audit activity's ability to perform quality engagements relating to the organization's financial and accounting systems.
B. The policy would not promote the professionalism ofthe internal audit activity.
C. The policy would prevent the internal audit activity from using outside service providers when it did not have the knowledge, skills, and other competencies required in certain engagements.
D. The policy could limit the range of services that could be performed due to the internal audit activity's narrow expertise and backgrounds.
Answer (D) is correct.
REQUIRED:The disadvantage of requiring all staff auditors to possess specialized training in accounting and a professional auditing certification.
DISCUSSION: The IAA should have employees or use outside service providers who are qualified in such disciplines as accounting, auditing, economics, finance, statistics, information technology, engineering, taxation, law, environmental affairs, and such otherareas as needed to meet the IAA's responsibilities. Each member of the fAA, however, need not be qualified in all of these disciplines (PA t2tO.At-t). Thus, the IAA should have an appropriate balance of experience, training, and skills to permit the performance of a wide range of services.
Answer (A) is incorrect because the policy might result in better engagements relating to financial andaccounting systems. Answer (B) is incorrect because setting minimum professional standards promotes professionalism. Answer (C) is incorrect because this requirement would not affect whether outside service providers were used.








7. - A chief audit executive has reviewed credentials, checked references, and interviewed a candidate for a staff position. The CAE concludes that the candidate has a...