Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 116

Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?

Answer options

• A. A requirement that internal auditors undergo objectivity training periodically.
• B. Periodic communications reminding internal auditors of Standards requirements.
• C. A review of the final audit report by the audit committee.
• D. Ongoing monitoring and periodic internal quality assessments.

Correct answer: B

Explanation

Option B is correct because consistent reminders about Standards requirements help reinforce ethical conduct and objectivity among internal auditors. The other options, while helpful, do not provide the same level of ongoing reinforcement and awareness regarding ethical standards.