According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity ' s (IAA ' s) objectives?
A.
Align organizational activities to internal audit activities and measure according to the approved IAA performance measures.
B.
Establish a periodic review of monitoring and reporting processes to help ensure relevant IAA reporting.
C.
Use the results of IAA engagement and advisory reporting to guide current and future internal audit activities.
D.
Establish a format and frequency for IAA reporting that is appropriate and aligns with the organization ' s governance structure.
While aligning organizational activities to internal audit activities and measuring according to approved IAA performance measures is important, it adds the least direct value to achieving the IAA ' s objectives compared to the other strategies. Establishing periodic reviews, using engagement results to guide future activities, and ensuring the format and frequency of IAA reporting align with the organization ' s governance structure are all more directly impactful strategies. References: = IIA Standard 1300 - Quality Assurance and Improvement Program and IIA Standard 1320 - Reporting on the Quality Assurance and Improvement Program.
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