Internal audit methodologies are determined by the CAE and should be aligned with the IIA’s principles of confidentiality, integrity, objectivity, and competency. This ensures methodology design is consistent with professional standards.
Option A misstates the objective—methodologies are not for client validation. Option B is incorrect because methodologies are not required to be publicly posted. Option C mischaracterizes the objective: methodology ensures audit consistency, not execution of organizational strategy directly.
[Reference:, IIA Standards – Standard 2040: Policies and Procedures., , , ]
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