Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 114

IT management requires all employees in the IT department to attend annual training on the department's mission, values, and key performance measures. This activity is designed to prevent which of the following conditions?

Answer options

• A. Knowledge/skills gap.
• B. Monitoring gap.
• C. Accountability/reward failure.
• D. Communication failure.

Correct answer: C

Explanation

The correct answer is C, as the training aims to ensure that all employees understand their responsibilities and the rewards associated with their performance, thus preventing accountability/reward failure. The other options, while related to training, do not directly address the importance of aligning employee accountability with departmental objectives.