Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?

Question

Options

• AIndividual internal auditors.
• BChief audit executive.
• CBoard of directors.
• DCEO.

• A
  8% (2)
• B
  81% (21)
• C
  4% (1)
• D
  8% (2)

Explanation

The Chief Audit Executive (CAE) bears ultimate responsibility for the continuing professional development of internal audit staff because, as the leader of the internal audit activity, the CAE is accountable for ensuring the function has the competencies needed to fulfill its mandate - this is explicitly stated in IIA Standard 1230. Individual auditors (A) are responsible for their own development, but not for the staff as a whole; the board (C) provides governance oversight but does not manage operational functions like staff development; and the CEO (D) has no direct authority over internal audit's professional development obligations. A useful memory tip: think of the CAE as the "captain of the ship" - crew members are responsible for their own skills, but the captain is ultimately accountable for whether the whole crew is fit to sail.

No community discussion yet for this question.