According to IIA guidance, which of the following activities is most likely to enhance stakeholders' perception of the value the internal audit activity (IAA) adds to the organization? 1. The IAA…

Question

Options

• A1 and 2
• B1 and 3
• C2 and 4
• D3 and 4

• A
  3% (1)
• B
  16% (5)
• C
  6% (2)
• D
  75% (24)

Explanation

Enhancing stakeholders' perception of the value added by the internal audit activity (IAA) involves demonstrating strong relationships with audit clients (Option 3) and participating in project teams and task forces in an advisory capacity (Option 4). These activities show the IAA's active involvement in the organization's operations and its commitment to adding value beyond traditional auditing roles. While the use of computer-assisted audit techniques (Option 1) and a consistent risk-based approach (Option 2) are important, they are more related to internal audit efficiency and effectiveness rather than directly enhancing stakeholder perception of value.

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