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IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 38 Topic 4 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 38 Topic 4 Discussion

IIA-CIA-Part2 Exam Topic 4 Question 38 Discussion:
Question #: 38
Topic #: 4

A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity's collective knowledge, skills, and other competencies?


A.

Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys.


B.

Obtain from the human resources department the job descriptions and position requirements for all internal audit staff.


C.

Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.


D.

Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.


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