According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?

Question

Options

• AAlign organizational activities to internal audit activities and measure according to the approved
• BEstablish a periodic review of monitoring and reporting processes to help ensure relevant IAA
• CUse the results of IAA engagement and advisory reporting to guide current and future internal audit
• DEstablish a format and frequency for IAA reporting that is appropriate and aligns with the

• A
  55% (11)
• B
  15% (3)
• C
  25% (5)
• D
  5% (1)

Explanation

While aligning organizational activities to internal audit activities and measuring according to approved IAA performance measures is important, it adds the least direct value to achieving the IAA's objectives compared to the other strategies. Establishing periodic reviews, using engagement results to guide future activities, and ensuring the format and frequency of IAA reporting align with the organization's governance structure are all more directly impactful

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