問題文
An auditor at a payroll bureau plans to rely partly on the work of the bureau's second line risk function, which reviewed the anomaly detection model six months ago. Which approach to that work is most appropriate?
選択肢
- Accept it as evidence, because the second line is independent of the model's developers and its conclusions can therefore be relied on directly without any further testing by the audit function itself.
- Assess its scope, its timing, and the competence of those who performed it, then test enough of it directly to support the extent of the reliance being placed on it.
- Rely on it in full for the period it covered and perform independent work only for the months since, since the earlier period has already been examined by a competent function and repeating that work would duplicate effort without adding to what is known about the model.
- Disregard it and perform the work independently, because relying on internal work performed by another function within the same organization compromises the independence of the audit function's own conclusion on the subject.