Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?
A.
It provides the internal audit activity with more resourcing options to meet the audit plan
B.
It offers internal auditors the opportunity to learn more about other work areas.
C.
It gives nonauditors a better understanding of the control environment.
D.
It provides an opportunity for the recruitment of employees as permanent internal auditors
The primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity is to provide an opportunity for the recruitment of employees as permanent internal auditors. This rotation program helps in identifying talented individuals who might have the aptitude and interest in internal auditing. It serves as a recruitment strategy by exposing employees from other departments to the internal audit function, potentially increasing the pool of candidates for permanent internal auditor positions. This approach also benefits the internal audit activity by bringing in fresh perspectives and diverse experiences from different areas of the organization.
IIA's Practice Guide on Human Resources Management, specifically regarding staffing and career development within internal audit functions.
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