Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 121

Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor’s business acumen?

Answer options

• A. A quality assessment review.
• B. An internal audit client survey.
• C. A control self-assessment.
• D. A peer review of the internal audit activity.

Correct answer: B

Explanation

The correct answer is B, as an internal audit client survey directly gathers feedback from clients about the performance and effectiveness of internal auditors, highlighting areas for improvement in business acumen. The other options, while valuable, do not specifically target the auditor's business understanding as effectively as client feedback does.