An internal auditor in a busy internal audit activity reviews her continuing professional development records toward the end of the year and is concerned to find she has undertaken limited training…

Question

Options

• ARemind the chief audit executive (CAE) that he is responsible for her continuing professional
• BContact her professional organization and explain that she does not need formal professional
• CAccept that she is unlikely to meet continuing professional development requirements but look to
• DAccept that she is responsible for her own continuing professional development, develop a

• A
  18% (7)
• B
  3% (1)
• C
  8% (3)
• D
  73% (29)

Explanation

Option D is correct because IIA Standards place the responsibility for continuing professional development squarely on each individual internal auditor - not the CAE, the organization, or any external body. The appropriate response to a shortfall is to acknowledge that responsibility and proactively develop a plan to close the gap before year-end or carry it into the next cycle with a concrete remediation strategy.

Why the distractors fail:

• A is wrong because while the CAE oversees the internal audit activity and supports development opportunities, the individual auditor owns her own CPD obligations - delegating blame upward is both inaccurate and unprofessional.
• B is wrong because CPD requirements are not waived by contacting a professional body and self-declaring exemption; requirements exist regardless of workload or busyness.
• C is wrong because passively "accepting" non-compliance without taking corrective action is insufficient - auditors are expected to act, not resign themselves to failure.

Memory tip: Think of CPD like personal fitness - your employer may provide the gym, but you are responsible for showing up. The IIA holds the individual auditor accountable for maintaining competence, so when in doubt, the answer that assigns ownership to the auditor herself will almost always be correct.

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