Exam IIA-CIA-Part3 Topic 4 Question 366 Discussion

Actual exam question for IIA's IIA-CIA-Part3 exam
Question #: 366
Topic #: 4
Which of the following should the chief audit executive agree upon with the board before starting an external assessment of the internal audit function?

Suggested Answer: C Vote an answer

Before an external assessment of the internal audit activity, the CAE should agree with the board on the qualifications and independence of the external assessor or assessment team. This ensures credibility and compliance with the IIA's Quality Assurance and Improvement Program (QAIP) requirements.
Options A and B (specific audit areas or testing levels) are not matters for board approval in external assessments. Option D (specialized skills) is relevant but not as essential as overall qualifications and competence.
Reference:
IIA Standards - Standard 1312: External Assessments; Practice Advisory 1312-1.

by Larry at Nov 05, 2025, 01:32 AM

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