Which of the following BEST indicates an effective internal audit quality assurance and improvement program?

The correct answer is A. Identification of opportunities for continuous improvement. Per IIA Standard 1300, a Quality Assurance and Improvement Program (QAIP) must be designed to enable an evaluation of the internal audit function's conformance with standards and to identify opportunities for improvement. The defining characteristic of an effective QAIP is that…

Submitted by rohit_dlh· Apr 18, 2026Information System Auditing Process

Question

Options

AIdentification of opportunities for continuous improvement
BAn improved internal audit charter
COversight of the improvement program by senior management
DA scope that focuses on high-risk audit engagements

How the community answered

(18 responses)

A
72% (13)
B
11% (2)
C
11% (2)
D
6% (1)

Explanation

Per IIA Standard 1300, a Quality Assurance and Improvement Program (QAIP) must be designed to enable an evaluation of the internal audit function's conformance with standards and to identify opportunities for improvement. The defining characteristic of an effective QAIP is that it actually surfaces actionable improvement opportunities - this is the output that proves the program is working. An improved charter (B) may be a result but is not itself an indicator of ongoing program effectiveness. Senior management oversight (C) is a governance input, not a quality outcome. A risk-focused scope (D) is a good audit practice but does not specifically indicate QAIP effectiveness.

Topics

#Internal Audit Quality Assurance#Continuous Improvement#Audit Program Effectiveness

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