Exam IIA-CIA-Part1 Topic 4 Question 95 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 95
Topic #: 4

An external assessment was performed as part of the organization's quality assurance and improvement program. Which of the following conclusions confirms that the internal audit activity is in conformance with the Standards'?

A. The chief audit executive is well qualified and has responsibilities over operational areas that the internal audit activity assesses. B. Periodic self-assessments are assigned to entry-level internal audit staff to support their continuing professional development. C. All audit workpapers are reviewed and signed by the engagement supervisor before the audit report is issued. D. Employees who rotate into the internal audit activity from other areas of the organization are assigned to audit areas where they previously worked, to take advantage of their operational expertise and experience.

Suggested Answer: C Vote an answer

Conformance with the Standards during an external assessment of the internal audit activity can be demonstrated through various means. One critical aspect is the review process of audit workpapers.
According to the IIA Standards, particularly Standard 2340 - Engagement Supervision, audit work should be reviewed by an engagement supervisor to ensure objectives are achieved, quality is maintained, and staff are developed. The review and sign-off of all audit workpapers before the issuance of the audit report (Option C) align directly with these standards, ensuring that work meets the required quality and thoroughness.
IIA Standards, Standard 2340: Engagement Supervision
IIA Quality Assurance and Improvement Program (QAIP) guidelines

by Octavia at Apr 07, 2026, 02:22 AM

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