IIA-CIA-PART2 Web TestEngine demo

The engagement team should include internal auditors who have expertise in investigating vendor fraud.

The engagement team should be comprised of certified accountants who are proficient in financial statement analysis and local accounting principles.

To preserve independence and objectivity, an auditor who worked for the vendor two years prior may not participate on the engagement team.

The engagement team may include an auditor who lacks knowledge of the industry in which the vendor operates.