The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?
A.
Were audit findings relevant and useful to management?
B.
Does the audit report format present issues clearly and concisely?
C.
Does the IAA work with a high degree of professionalism and objectivity?
To measure the performance related to the quality of audit recommendations, the internal audit activity should focus on whether the audit findings were relevant and useful to management. This directly assesses the practical impact and value of the audit recommendations, ensuring that they address significant issues and assist management in improving operations and controls. References: = IIA’s Practice Guide on Measuring Internal Audit Effectiveness and Efficiency.
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