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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?
Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?
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Which of the following situations is most likely to threaten the independence of the internal audit activity?
Which of the following actions by an organization's board would potentially impair the internal audit activity's independence?
Which of the following actions does a competency assessment tool help the chief audit executive perform?
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 670 - IIA-CIA-Part1 discussion

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A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should the CAE take?

A.

Implement a uniform professional development plan for the internal audit activity.

Answers
A.

Implement a uniform professional development plan for the internal audit activity.

B.

Create a formal development agreement with each individual staff auditor.

Answers
B.

Create a formal development agreement with each individual staff auditor.

C.

Require each internal auditor to obtain the same professional certifications.

Answers
C.

Require each internal auditor to obtain the same professional certifications.

D.

Require training and developmental activities that are sponsored by The HA.

Answers
D.

Require training and developmental activities that are sponsored by The HA.

Suggested answer: A

Explanation:

A uniform professional development plan ensures that all internal auditors receive consistent and adequate training and continuing education. This approach helps to maintain a high standard of proficiency and competence within the internal audit activity.

Reference:

IIA Standard 1230 - Continuing Professional Development.

IIA Practice Guide on Developing a Professional Development Program.

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asked 03/11/2024
Kevin Zander
32 questions
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