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Which of the following activities would not be appropriate for a new internal auditor with minimal experience to perform during an audit engagement of a new system implementation?

1) verify test results
2) communicate test results to the audit client
3) prepare supporting test documentation
4) perform tests

User Mindau
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1 Answer

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Final answer:

The activity not suitable for a new internal auditor during an audit engagement of a new system implementation is communicating test results to the audit client (option 2). This task requires advanced knowledge and communication skills that a novice likely does not possess.

Step-by-step explanation:

When it comes to new system implementations, an internal auditor with minimal experience might not be suited to all tasks. The activities range from verifying and documenting test results to communicating these to the audit client. While verifying test results, preparing supporting test documentation, and performing tests are practical tasks that can help a new auditor learn and contribute effectively under supervision, communicating test results to the audit client may not be appropriate for a novice. This activity typically requires a deep understanding of the system, the audit process, and strong communication skills to ensure accurate and professional relaying of information, which might be beyond the purview of someone with minimal experience.

Therefore, the activity that would not be appropriate for a new internal auditor with minimal experience during an audit engagement of a new system implementation is option 2: communicate test results to the audit client. This job is complex and can have significant impacts if done incorrectly, so it is better suited to a more experienced auditor.

To summarize, here are the activities, with the inappropriate one for a new auditor identified:

1. Verify test results

2. Communicate test results to the audit client - Not appropriate

3. Prepare supporting test documentation

4. Perform tests

User Nadjah
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