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IIA-CIA-PART2 · Question #416

Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

The correct answer is C. Rotational model. The rotational model of internal audit staffing involves bringing in staff from other parts of the organization for a temporary period before they return to their original roles. While this model has several advantages, such as bringing diverse perspectives and business…

Managing the Internal Audit Activity

Question

Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

Options

  • ACareer model.
  • BCenter of competence model.
  • CRotational model.
  • DHybrid model.

How the community answered

(35 responses)
  • A
    6% (2)
  • B
    3% (1)
  • C
    89% (31)
  • D
    3% (1)

Explanation

The rotational model of internal audit staffing involves bringing in staff from other parts of the organization for a temporary period before they return to their original roles. While this model has several advantages, such as bringing diverse perspectives and business knowledge, it also has the disadvantage that auditors are often new to the internal audit function and are continuously in

Topics

#staffing models#rotational model#audit staff development#career model

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