To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

Question

Options

• AThe length and consistency of the auditor's work experience
• BThe auditor's demonstrated problem-solving skills
• CThe auditor's skills compared to those already possessed by other audit staff
• DThe auditor's ability to be self motivated and a good team player

• A
  11% (6)
• B
  5% (3)
• C
  81% (46)
• D
  4% (2)

Explanation

Option C is correct because the IIA's proficiency standard requires the internal audit activity as a whole to collectively possess the knowledge, skills, and competencies needed to fulfill its responsibilities - not just any one individual. When hiring, the CAE must therefore assess what skill gaps exist in the current team and prioritize candidates who fill those gaps, ensuring the department's collective capability meets the standard.

Why the distractors fail:

• A (work experience length) is a quality indicator but is not the proficiency standard's focus - a long track record doesn't necessarily address the team's missing competencies.
• B (problem-solving skills) is a desirable personal trait but too generic; it doesn't speak to filling specific technical or knowledge gaps in the audit function.
• D (self-motivation and teamwork) describes soft skills that matter generally but are secondary to ensuring the team's collective technical proficiency is complete.

Memory tip: Think of the audit department as a toolbox - the CAE isn't just looking for a good tool, they're looking for the missing tool. The proficiency standard is about the team's collective capability, so the hiring decision starts with "what do we lack?" not "who is impressive?"

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