Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 164

An organization’s board of directors has decided that the internal audit activity must have greater access to different parts of the organization in order to perform their assurance work effectively. Which of the following areas is the board seeking to improve by making this change?

Answer options

• A. Internal audit authority.
• B. Internal audit reporting structure.
• C. Internal audit independence and objectivity.
• D. Internal audit interaction with the board.

Correct answer: C

Explanation

The correct answer is C, as increasing access across the organization helps ensure that internal auditors can operate independently and objectively, which is crucial for effective auditing. Options A and B do not directly address the need for access, while D focuses on the relationship with the board rather than broader organizational access.