Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?

Question

Options

• APromoting continuous evaluation
• BPromoting continuous monitoring
• CPromoting continuous improvement
• DPromoting continuous reporting

• A
  84% (41)
• B
  2% (1)
• C
  8% (4)
• D
  6% (3)

Explanation

Internal audit's primary responsibility in helping management maintain effective controls is promoting continuous evaluation - systematically and objectively assessing whether controls are designed appropriately and operating effectively over time. This aligns with the IIA's definition of internal auditing as providing assurance through ongoing evaluation of governance, risk, and control processes.

Why the distractors are wrong:

• B (Continuous monitoring) is a management responsibility, not internal audit's - management monitors controls as part of day-to-day operations; internal audit assesses whether that monitoring is working.
• C (Continuous improvement) is also primarily a management function; internal audit may recommend improvements but doesn't own the improvement process.
• D (Continuous reporting) is an output/tool, not a primary responsibility - auditors do report, but reporting is in service of evaluation, not the responsibility itself.

Memory tip: Think of the "3 Lines of Defense" model - management (1st and 2nd lines) owns monitoring and improvement, while internal audit (3rd line) owns independent evaluation. When in doubt, ask: "Who checks the checkers?" - that's evaluation, and it belongs to internal audit.

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