Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 125

Which of the following items related to the quality assurance and improvement program should the chief audit executive report to the board?

Answer options

• A. Ongoing monitoring results.
• B. Periodic management assessment results.
• C. Annual risk assessment results.
• D. Internal auditors' training evaluation results.

Correct answer: A

Explanation

The correct answer is A, as ongoing monitoring results are essential for the board to understand the effectiveness of the quality assurance program. The other options, while important, do not specifically pertain to the continual oversight that the board needs to be informed about in relation to quality assurance.