A New Chief Audit Executive (CAE) of a Large Internal

question 192

Multiple Choice

A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?

• A) Require that all staff obtain a minimum of two relevant audit certifications.
• B) Perform a gap analysis of the IAA's existing knowledge, skills and competencies.
• C) Engage a consultant to benchmark the IAA's training program against its peers.
• D) Assign one experienced manager to better coordinate staff training and development activities.

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Definitions:

ADHD

Attention Deficit Hyperactivity Disorder, a neurodevelopmental disorder characterized by persistent patterns of inattention and/or hyperactivity-impulsivity that interfere with functioning or development.

Cognitive-neurological Inhibition

Refers to the brain's ability to suppress automatic, involuntary, or competing actions or thoughts to facilitate more adaptive cognitive function.

Inhibiting Impulses

The psychological process of restraining or controlling one's immediate desires or impulses.

Superego

A component of Freud's psychoanalytic theory referring to the moral part of the mind that internalizes societal rules and standards.