For Jill to perform an IT audit, she should demonstrate competency. An auditor shall engage only in services that they have the necessary knowledge and experience.  Jill is not familiar with the company’s new technology; therefore, it is recommended that she should get an education or engage in research on cloud computing so that she can perform the audit and make informed decisions. Similarly, she can inform her boss that she is unable to complete the task at the given time and request for a time extension. With time extension, Jill will be able to enroll in cloud computing classes or participate in workshops, and this will improve her expertise in the new technology. Auditors play a critical role in an organization. Many organizations use feedbacks given by auditors to make informed financial decisions (Surak & Wilson, 2007). The professional standard that internal auditors should consider is the independence. An auditor should provide an independent report to the organization to help enhance its operations. Therefore, in the situation when Jill performs the audit with limited knowledge of cloud computing, and the boss goes ahead to make decisions based on the report, the results would be inaccurate, and this will affect the company.

Jill’s situation requires an appropriate approach. If Jill faces the constraint of time, it would be appropriate to ask for a specialist in cloud computing to add knowledge and expertise. A person who has experience in cloud computing could come from Jill’s company or an outside organization. When hiring additional team member, the organization should consider maintaining independence and objectivity (Surak & Wilson, 2007). Additionally, in a situation when Jill finds that she has no options available, it would be appropriate not to engage in an audit and explain her situation to the manager. Finally, it would be significant if Jill advise her company to outsource the audit task to individuals who have knowledge and skills in cloud computing since it will help produce an accurate report.

Reference

Surak, J. G., & Wilson, S. (2007). The certified HACCP auditor handbook. Milwaukee, Wis: ASQ Quality Press.

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