Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

Question

Options

• AThe CAE tasks internal auditors with coordinating assurance activities with other providers across
• BThe CAE encourages auditors to volunteer to support research work of the local professional
• CThe CAE requires auditors to periodically attest to the profession's Code of Ethics.
• DThe CAE reminds auditors to ensure workpapers are completed for audit engagements.

• A
  17% (8)
• B
  72% (34)
• C
  9% (4)
• D
  2% (1)

Explanation

Option B is correct because encouraging auditors to volunteer for professional association research directly develops their knowledge and competencies - which is the core purpose of a continuing professional education (CPE) program. Participation in research exposes auditors to emerging trends, standards, and best practices, satisfying the IIA Standard 1230 requirement that internal auditors enhance their knowledge and skills through ongoing development.

Why the distractors are wrong:

• A - Coordinating assurance activities with other providers relates to governance and collaboration (Three Lines Model), not professional education or skill development.
• C - Attesting to the Code of Ethics is an ethical compliance activity, not an educational one; it confirms agreement with existing standards rather than building new competencies.
• D - Ensuring workpapers are completed is an operational quality control reminder, unrelated to professional development or education.

Memory tip: Think "CPE = growing skills, not confirming compliance." The key word in the question is educational - only option B involves auditors actively learning and contributing to the profession's body of knowledge. When you see CAE actions, ask: does this build competency, or does it just enforce rules/operations?

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