According to IIA Guidance, Which of the Following Individuals Would

question 43

Multiple Choice

According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA) ?

• A) A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
• B) A competent employee of an independent external organization that provides co-sourcing services to the IAA.
• C) An employee in an affiliated organization who has never worked directly with the IAA.
• D) An employee in the parent organization who has not had any previous contact with the IAA.

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Definitions:

World Trade Organization (WTO)

An international organization that regulates and facilitates international trade between nations, aiming to ensure smooth, free, and predictable trade flows.

Global Body

An international organization or entity that operates across multiple countries with a worldwide influence or governance.

Enforce Decisions

The act of implementing or ensuring compliance with decisions made by a person or body with authority.

Globalization

The process of interaction and integration among people, companies, and governments worldwide, leading to increased interconnectedness and exchange of goods, services, ideas, and culture.