A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should the CAE take?

Question

Options

• AImplement a uniform professional development plan for the internal audit activity.
• BCreate a formal development agreement with each individual staff auditor.
• CRequire each internal auditor to obtain the same professional certifications.
• DRequire training and developmental activities that are sponsored by The HA.

• A
  8% (4)
• B
  72% (38)
• C
  4% (2)
• D
  17% (9)

Explanation

Option B is correct because IIA Standards recognize that professional development needs differ by individual - each auditor has unique skill gaps, experience levels, and career trajectories, so a formal development agreement tailored to each person is the most effective and Standards-aligned approach.

Why the distractors fail:

• A is wrong because a uniform plan ignores individual differences; one-size-fits-all training doesn't address each auditor's specific competency gaps.
• C is wrong because different audit roles may require different certifications (CIA, CISA, CPA, etc.) - mandating the same certification for everyone is inflexible and impractical.
• D is wrong because restricting development to IIA-sponsored activities unnecessarily limits valid CPE sources; the Standards don't require IIA exclusivity for professional development.

Memory tip: Link "individual auditor" → "individual agreement." Just as performance evaluations are personalized, so too should development plans be - the CAE addresses the activity's concern by meeting each individual where they are.

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