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Question 1046 - CISA discussion

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Which of the following would present the GREATEST concern during a review of internal audit quality assurance (QA) and continuous improvement processes?

A.
The audit program does not involve periodic engagement with external assessors.
Answers
A.
The audit program does not involve periodic engagement with external assessors.
B.
Quarterly reports are not distributed to the audit committee.
Answers
B.
Quarterly reports are not distributed to the audit committee.
C.
Results of corrective actions are not tracked consistently.
Answers
C.
Results of corrective actions are not tracked consistently.
D.
Substantive testing is not performed during the assessment phase of some audits.
Answers
D.
Substantive testing is not performed during the assessment phase of some audits.
Suggested answer: A

Explanation:

According to the ISACA CISA documentation, one of the requirements for internal audit quality assurance (QA) and continuous improvement processes is to have an external assessment at least once every five years by a qualified, independent reviewer or review team from outside the organization1.This is to ensure that the internal audit activity conforms to the International Standards for the Professional Practice of Internal Auditing (the Standards) and the Code of Ethics, and to identify opportunities for improvement2. Therefore, the lack of periodic engagement with external assessors would present the greatest concern during a review of internal audit QA and continuous improvement processes.

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asked 18/09/2024
Norm Scott
31 questions
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