Senior management and the board have expressed concerns about the length of engagements and whether their outcome aligns with the organization's strategies and objectives. Which of the following…

Question

Options

• ACommunicating to internal audit staff instructions for completing engagements within shorter
• BRequesting additional funding from the board to train internal audit staff on time and resource
• CImplementing the use of agile auditing during engagements to meet expectations.
• DEncouraging internal audit staff to participate in workshops to further develop their understanding

• A
  14% (4)
• B
  3% (1)
• C
  7% (2)
• D
  76% (22)

Explanation

Option D is correct because when internal audit staff develop a deeper understanding of the organization's strategies and objectives, they can better scope and focus engagements on what matters most - directly addressing the board's concern that outcomes may not align with organizational goals, while also reducing wasted effort that inflates engagement length.

Option A fails because simply instructing staff to work faster treats the symptom (duration) without fixing the root cause (lack of strategic alignment), and risks cutting corners rather than improving quality or relevance. Option B addresses efficiency training, which may help with time management but does not resolve the strategic misalignment the board flagged. Option C - agile auditing - improves flexibility and speed but does not inherently ensure that the audit work targets the right organizational priorities.

Memory tip: Think "You can't align to what you don't understand." The board's dual concern (length + alignment) has one root cause - auditors who don't deeply know the organization's strategy waste time on irrelevant work. Development workshops fix the foundation, which then fixes everything downstream.

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