The Last Quality Assessment of the Internal Audit Activity Identified

question 410

Multiple Choice

The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?

• A) Demonstrated compliance with procedures.
• B) Due professional care.
• C) Engagement supervision.
• D) Employment of tools and techniques.

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Definitions:

Bass's Transactional Leadership

A leadership model that focuses on the reciprocal transactions between leaders and followers, emphasizing rewards and punishments.

Achievement-oriented Leadership

A leadership style focused on setting challenging goals and encouraging high performance from team members.

Charismatic Leadership

A leadership style characterized by an individual's ability to inspire and motivate followers through their charm, persuasiveness, and personal appeal.

Passive Management

A leadership approach characterized by minimal intervention or decision-making, often leading to a lack of direction or support for team members.