IIA
IIA-CIA-PART2 · Question #191
IIA-CIA-PART2 Question #191: Real Exam Question with Answer & Explanation
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Question
The chief audit executive was asked to define me internal audit activity s key performance indicators (KPIs) tor the upcoming year. The KPIs must measure efficiency and effectiveness. Which of the following is an example of a KPI that measures effectiveness?
Options
- AInternal audit reports are consistently submitted prior to the audit report deadline
- BPost engagement surveys completed by management indicate a "meets or exceeds expectations"
- CThere is a significant reduction of travel costs per project over the next fiscal year
- DInternal auditors identify a minimum number of issues and provide recommendations to address
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