An internal audit department recently established a quality assurance (QA) program. Which of the following activities is MOST important to include as part of the QA program requirements?
A.
Long-term internal audit resource planning
B.
Feedback from internal audit staff
C.
Analysis of user satisfaction reports from business lines
Ongoing monitoring enables
- Continuous improvement in audit processes.
- Ensures compliance with professional standards and best practices.
- Enables early detection and correction of potential issues with audit quality.
About the Dumper's choice C.: ser satisfaction is a factor to consider, but the primary focus of a QA program is on the quality and effectiveness of the audit process itself, not just user perception.
Ongoing monitoring will be part of Quality Control and quality assurance. Quality assurance will look into broader framework and practices. Hence before looking at answer I selected "Satisfaction of readers of audit report"
Ongoing monitoring of the audit activities is a critical component of a QA program, as it enables the internal audit department to identify areas for improvement and take corrective action as needed. This can include reviewing audit work papers, conducting peer reviews, and assessing the quality and effectiveness of the audit process.
D. Ongoing monitoring of the audit activities. It is important to continuously monitor the audit activities to ensure that they are meeting the desired standards and to identify any areas for improvement. This can be done through regular evaluations, reviews, and assessments of the audit processes, procedures, and outcomes.
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