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Exam IIA-CIA-Part2 topic 5 question 140 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 140
Topic #: 5
[All IIA-CIA-Part2 Questions]

According to IIA guidance, the chief audit executive is directly responsible for which of the following?

  • A. Maintaining a quality assurance program, even in the absence of management support.
  • B. Periodically reviewing and approving the internal audit charter.
  • C. Providing opportunities for all staff auditors to satisfy their professional development requirements.
  • D. Establishing the objectives, scope, and plan for each engagement.
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Suggested Answer: A 🗳️
by emtofid at Sept. 9, 2024, 1:25 p.m.

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Elvoo
3 months ago
B could be the right answer as well
upvoted 1 times
emtofid
2 months, 1 week ago
While the CAE is responsible for reviewing the internal audit charter, the final approval typically lies with the board or audit committee.
upvoted 2 times
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emtofid
4 months, 1 week ago
Selected Answer: A
The CAE is responsible for ensuring that the internal audit activity complies with the International Standards for the Professional Practice of Internal Auditing (Standards), which includes maintaining a quality assurance and improvement program (QAIP). This responsibility exists even if management does not actively support it.
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