According to the IIA Standards, what must internal auditors do concerning tasks they cannot adequately complete?

Internal auditors are responsible for ensuring that they can effectively perform the tasks assigned to them. When they encounter tasks that they cannot adequately complete due to a lack of expertise, knowledge, or resources, they are expected to take appropriate action to maintain professionalism and uphold the integrity of the audit process.

Declining assigned tasks is aligned with the ethical and professional standards set by the Institute of Internal Auditors (IIA). If internal auditors feel that they do not possess the necessary skills or competencies to carry out a specific audit task properly, it is crucial for them to decline the assignment to avoid compromising the quality and effectiveness of the audit. This decision helps maintain the audit's objectivity and ensures that the auditor's work meets the required standards of quality.

The other options, such as accepting the task regardless of their qualifications, seeking additional training, or requesting assistance from colleagues, may not adequately address the situation. While seeking training or assistance can be beneficial in certain contexts, the most immediate and responsible course of action when faced with potentially inadequate capability is to decline the task altogether. This maintains the integrity of both the internal auditor and the audit process.