Which of the following best demonstrates internal auditors performing their work with proficiency?

Question

Options

• AInternal auditors meet with operational management at each phase of the audit process.
• BInternal auditors adhere to The IIA's Code of Ethics.
• CInternal auditors work collaboratively with their engagement team.
• DInternal auditors complete a program of continuing professional development.

• A
  10% (5)
• B
  4% (2)
• C
  71% (37)
• D
  15% (8)

Explanation

Performing work with proficiency means applying the right knowledge and skills during the engagement itself - and working collaboratively allows the team to collectively leverage each member's competencies, which is exactly what the IIA Standards (1200 series) envision. No single auditor is expected to possess every skill; the engagement team as a whole must collectively meet the proficiency requirement, making collaboration the clearest demonstration of it in action.

Why the distractors fall short:

• A (meeting with management) reflects communication and due professional care, not proficiency.
• B (Code of Ethics) governs ethical behavior - integrity, objectivity, confidentiality - which is a separate attribute from proficiency.
• D (continuing professional development) helps maintain proficiency over time, but is preparatory rather than a demonstration of proficiency during the performance of work.

Memory tip: Think "proficiency = performance in the room." CPD builds the skill (before), ethics guides the conduct (around), and meetings inform the work (alongside) - but collaborative execution is where proficiency is actually shown. If the option describes something that happens inside the engagement, it's closer to proficiency.

No community discussion yet for this question.