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IIA-CIA-PART2 · Question #69

When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of…

The correct answer is B. 1 and 4. Option B is correct because when building a staffing schedule, the CAE must match staff competency and qualifications (criterion 1) to specific engagement requirements - ensuring the right skills are applied to the right audits - and must account for geographical dispersion…

Managing the Internal Audit Activity

Question

When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources? 1. The competency and qualifications of the audit staff for specific assignments. 2. The effectiveness of IAA staff performance measures. 3. The number of training hours received by staff auditors compared to the budget. 4. The geographical dispersion of audit staff across the organization.

Options

  • A1 and 3
  • B1 and 4
  • C2 and 3
  • D2 and 4

How the community answered

(31 responses)
  • A
    3% (1)
  • B
    84% (26)
  • C
    10% (3)
  • D
    3% (1)

Explanation

Option B is correct because when building a staffing schedule, the CAE must match staff competency and qualifications (criterion 1) to specific engagement requirements - ensuring the right skills are applied to the right audits - and must account for geographical dispersion (criterion 4), since where staff are located directly affects logistical efficiency and cost-effective resource deployment across the organization.

Criterion 2 (performance measures effectiveness) is a performance management concern used to evaluate staff over time, not a scheduling input - it tells you how well people are doing, not where to assign them. Criterion 3 (training hours vs. budget) is a compliance/tracking metric for professional development, useful for reporting but irrelevant to constructing who goes where on a schedule.

Memory tip: Think of the staffing schedule as answering two questions - Can they do the job? (competency/qualifications) and Can they get to the job? (geography). Performance measures and training hour counts answer neither of those questions at scheduling time.

Topics

#audit staffing#resource management#staff competency#geographical dispersion

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