Exam IIA-CIA-Part3 topic 2 question 155 discussion

Actual exam question from IIA's IIA-CIA-Part3

Question #: 155
Topic #: 2

The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.

Which of the following staffing approaches is the CAE most likely to select?

A. Assign a team with a trained audit manager to plan each audit and distribute field work tasks to various staff auditors.
B. Assign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions.
C. Assign a team to each audit, designate a single person to be responsible for each phase of the audit, and limit decision making outside of their area of responsibility.
D. Assign a team of personnel who have similar specialties to specific engagements that would benefit from those specialties and limit key decisions to the senior person.

Show Suggested Answer

Suggested Answer: C 🗳️

by Elvin at March 7, 2024, 7:40 a.m.

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emtofid

6 months, 2 weeks ago

Selected Answer: B

The staffing approach the CAE is most likely to select is B. Assign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions. This approach aligns with total quality management principles by fostering collaboration, leveraging diverse expertise, and encouraging team members to contribute to the decision-making process. This can lead to more efficient audits and improved client satisfaction.

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Elvin

11 months, 1 week ago

can it be D?

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KonradK

10 months, 3 weeks ago

Nope, IA dept must collectively possess knowledge and expertise in a given field. however, if an auditor lack knowledge in a given area his/her responsibilities should be limited to things he/she knowledgeable about. Thus, D is not a good answer

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