A new staff auditor has been assigned to audit cash management operations. The auditor has no background in cash management. According to IIA guidance, which of the following would be the most appropriate solution for staffing the engagement?
- The staff auditor performs the work and prepares a report, which is reviewed in detail by the chief audit executive.
- A senior auditor who is skilled in the area closely supervises the staff auditor during the engagement.
- The engagement is performed by the staff auditor according to the prior year?s audit program for the project.
- The staff auditor carefully studies the organization?s cash management policies prior to the initiation of the engagement.
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