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Question 745 - IIA-CIA-Part1 discussion

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Which of the following is the primary benefit of establishing a formal training program for the internal audit activity?

A.

It is useful to reinforce the independence of the internal audit activity.

Answers
A.

It is useful to reinforce the independence of the internal audit activity.

B.

It is useful to guide internal auditors as they perform specific engagements.

Answers
B.

It is useful to guide internal auditors as they perform specific engagements.

C.

It is useful to maintain the skills and competencies of internal audit staff.

Answers
C.

It is useful to maintain the skills and competencies of internal audit staff.

D.

It is useful to measure the effectiveness and maturity of the internal audit activity.

Answers
D.

It is useful to measure the effectiveness and maturity of the internal audit activity.

Suggested answer: C

Explanation:

A formal training program is essential for maintaining and enhancing the skills and competencies of internal audit staff. IIA guidance encourages continuous learning to ensure auditors remain proficient and up-to-date with auditing standards and practices.

asked 03/11/2024
Simone Mento
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