Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 113

What is the primary reason a chief audit executive should dedicate time and resources to support continuing professional development of internal audit staff?

Answer options

• A. To ensure that internal audit staff maintain high overall job satisfaction.
• B. To ensure that internal audit staff acquire continuing professional education credits timely.
• C. To ensure that top risks are mitigated to an acceptable level.
• D. To ensure that internal audit staff have the competency to address high-priority risks.

Correct answer: B

Explanation

The correct answer is B because ensuring that internal audit staff acquire continuing professional education credits in a timely manner is essential for compliance and professional development. While job satisfaction (A), risk mitigation (C), and competency (D) are important, they do not directly relate to the primary obligation of the chief audit executive regarding professional education credits.