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A new chief audit executive wants to develop a formal internal control framework for her organization. She uses globally accepted frameworks as a guide. Which of the following would she likely find critical in creating the new framework for her organization?
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Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?
Which of the following best demonstrates conformance with the Standards relating to continuing professional development of internal auditors?
Which of the following statements is true regarding risk management frameworks?
How can an Internal audit activity contribute to Its organization's risk assessment process?

Question 601 - IIA-CIA-Part1 discussion

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Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

A.

The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.

Answers
A.

The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.

B.

The CAE encourages auditors to volunteer to support research work of the local professional institute.

Answers
B.

The CAE encourages auditors to volunteer to support research work of the local professional institute.

C.

The CAE requires auditors to periodically attest to the profession's Code of Ethics.

Answers
C.

The CAE requires auditors to periodically attest to the profession's Code of Ethics.

D.

The CAE reminds auditors to ensure workpapers are completed for audit engagements.

Answers
D.

The CAE reminds auditors to ensure workpapers are completed for audit engagements.

Suggested answer: B

Explanation:

An effective continuing professional education (CPE) program for internal auditors involves ongoing development and engagement with the broader professional community. By encouraging auditors to volunteer and support research work of the local professional institute, the CAE promotes professional growth, knowledge sharing, and staying current with industry best practices and emerging trends. This practice not only enhances the auditors' skills and knowledge but also fosters networking and professional development opportunities.

The IIA Standards: Standard 1230 -- Continuing Professional Development: 'Internal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.'

IIA Practice Guide: 'Continuing Professional Education (CPE)': Highlights the importance of engagement with professional bodies and continuous learning as part of an effective CPE program.

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asked 03/11/2024
Mauro Daniele
37 questions
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