Which of the following would be the best course of action for the CAE to take?

This chief audit executive (CAE) engaged an internal auditor to consult on an organization’s complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned. Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline.

Which of the following would be the best course of action for the CAE to take?
A . Continue with the engagement in order to meet the regulatory deadline, but highlight
areas in the final report that might need to be revised in the future.
B . Ask that a senior member of the organization’s IT department with the required systems expertise join the audit team to assist in completing the engagement.
C . Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.
D . Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

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Answer: C