Qualification in Internal Audit Leadership (QIAL) — Question 4

An internal auditor was assigned to work in the procurement department for six months to gain in-depth knowledge about the procurement process. Which of the following personnel development practices was applied in this situation?

Answer options

• A. Cosourcing.
• B. Inbound rotation.
• C. Guest auditor.
• D. Outbound rotation.

Correct answer: B

Explanation

The correct answer is B, as inbound rotation involves moving employees into different departments to gain new knowledge and skills. Options A, C, and D do not apply here, as cosourcing refers to sharing resources, guest auditor implies temporary external auditors, and outbound rotation involves moving employees out of their current department rather than into it.