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Exam IIA-CIA-Part1 topic 4 question 67 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 67
Topic #: 4
[All IIA-CIA-Part1 Questions]

What information should the internal quality assessment of the internal audit activity communicate to the chief audit executive?

  • A. Detailed objectives for internal audit engagements.
  • B. Confirmation that past audit recommendations have been implemented.
  • C. Evaluation of the adequacy of internal audit policies and procedures.
  • D. Performance appraisals of the internal audit staff.
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Suggested Answer: C 🗳️
by Alimzhan at Dec. 15, 2020, 10:57 a.m.

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Alimzhan
1 year, 10 months ago
Why not D?
upvoted 1 times
John1237
5 months ago
Even if the internal assesors are sufficiently equipped and independent to assess the IAA, the performance of the IAA may involve other providers (more than just the internal audit staff).
upvoted 1 times
John1237
5 months ago
This attempts to explain the attribute standards 1310, 1311, 1312, 1320, 1321 and 1322.
upvoted 1 times
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