The chief audit executive is considering hiring a consultant with no internal audit experience and a strong environmental law background. Which guideline applies to this decision?

It would be appropriate if the consultant will receive both on$-$the$-$job training in internal auditing and coaching once on staff.

It would not be appropriate under any circumstances because of the consultant's lack of background in auditing.

INCORRECT

It would be appropriate if the internal audit activity is reviewing the environmental impact of plant emissions on air quality.

CORRECT

It would be appropriate if the consultant will be coaching internal auditors on the evaluation of environmental data that may be used as evidence in court.

Rationale

A consultant need not have a background in auditing but must have demonstrated expertise in the area of the audit. An environmental lawyer is an appropriate consultant for coaching audit staff in the preparation of evidence for the courtroom but not for scientific matters such as the impact of emissions on air quality.