Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 141

Which of the following best describes a proactive role for the internal audit activity with regard to the organization's ethics program?

Answer options

• A. Becoming a voting member of the organization's internal ethics council.
• B. Performing an annual organizationwide employee survey.
• C. Reviewing all departmental ethics-related policies.
• D. Conducting annual ethics training for all employees.

Correct answer: C

Explanation

The correct answer, C, is appropriate because reviewing departmental ethics-related policies allows internal audit to identify potential gaps and ensure compliance proactively. Options A and D are more about participation and training rather than direct evaluation, while option B focuses on gathering information rather than active involvement in policy assessment.