A Candidate Has Applied for an Entry Level Internal Audit

Multiple Choice

A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

A) Other internal auditors possess sufficient knowledge of accounting principles and techniques.
B) The candidate's information systems knowledge and real-world experience in internal auditing.
C) Accounting skills can be learned over time with appropriate training.
D) An entry level position does not require expertise in any particular area.