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IIA-CIA-PART2 · Question #6

The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this…

The correct answer is A. Were audit findings relevant and useful to management? To measure the performance related to the quality of audit recommendations, the internal audit activity should focus on whether the audit findings were relevant and useful to management. This directly assesses the practical impact and value of the audit recommendations…

Managing the Internal Audit Activity

Question

The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?

Options

  • AWere audit findings relevant and useful to management?
  • BDoes the audit report format present issues clearly and concisely?
  • CDoes the IAA work with a high degree of professionalism and objectivity?
  • DWere the findings reported in a timely manner?

How the community answered

(63 responses)
  • A
    73% (46)
  • B
    16% (10)
  • C
    5% (3)
  • D
    6% (4)

Explanation

To measure the performance related to the quality of audit recommendations, the internal audit activity should focus on whether the audit findings were relevant and useful to management. This directly assesses the practical impact and value of the audit recommendations, ensuring that they address significant issues and assist management in improving operations and controls.

Topics

#performance measurement#client survey#recommendation quality#quality assurance

Community Discussion

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