The IIA Standards require each engagement to be appropriately staffed with adequately skilled resources, which may lead a CAE to consider hiring external experts for some projects. At the same time, internal auditors are expected to be able to apply a systematic, disciplined approach to conducting an engagement, and quickly understand the presence or lack of controls within business processes. So, where should a CAE draw the line? List four opportunities and risks of letting an audit team review a new area, versus engaging expert help. That's 1 opportunity and 1 risk for using in-house auditors, and 1 opportunity and 1 risk for using external help