IIA Business Knowledge for Internal Auditing IIA-CIA-Part3 Question # 2 Topic 1 Discussion
IIA-CIA-Part3 Exam Topic 1 Question 2 Discussion:
Question #: 2
Topic #: 1
An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?
In organizations, authority types define how power and influence are exercised. Since the technician is prioritizing projects, their authority comes from their specialized knowledge or expertise, making this an example of expert authority.
Why Option D (Expert Authority) is Correct:
Expert authority is based on specialized knowledge, skills, or expertise rather than formal position or hierarchical power.
The technician is trusted to prioritize projects because of their technical knowledge and understanding of project impact.
Expert authority is commonly seen in IT specialists, consultants, and industry professionals who guide decision-making based on expertise.
Why Other Options Are Incorrect:
Option A (Legitimate Authority):
Incorrect because legitimate authority is derived from a formal position or title within an organizational hierarchy (e.g., CEO, manager).
Option B (Coercive Authority):
Incorrect because coercive authority relies on threats, punishment, or force, which is not applicable in this scenario.
Option C (Referent Authority):
Incorrect because referent authority is based on personal influence, charisma, or relationships, rather than expertise.
IIA Practice Guide – "Auditing Organizational Governance": Discusses different types of authority in decision-making.
COSO ERM Framework – "Risk Governance & Decision-Making": Recognizes expert authority as a key factor in risk-based project prioritization.
IIA’s GTAG – "Auditing IT Governance": Highlights the role of expert authority in IT project prioritization and governance.
IIA References:
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