The Chief Audit Executive (CAE) of an Organization Has Established

question 305

Multiple Choice

The chief audit executive (CAE) of an organization has established an internal audit activity (IAA) quality assessment program. According to IIA guidance, which of the following would be part of this program?

• A) Assessment of the IAA conducted independently of client feedback, and the review of individual audits to determine the quality and timeliness of supervision.
• B) Assessment of the IAA conducted independently of client feedback, and identified areas of improvement reviewed at the end of the year.
• C) Compliance with a checklist of required audit procedures, and review of individual audits to determine the quality and timeliness of supervision.
• D) Compliance with a checklist of required audit procedures, and identified areas of improvement reviewed at the end of the year.

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