Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 165

In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity’s QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards. Considering the two assessments, what would be the internal audit activity’s current state of conformance with the Standards?

Answer options

Correct answer: C

Explanation

The internal audit activity's current state is 'Unable to determine conformance with the Standards' because there are conflicting results from the internal and external assessments. The internal assessment indicated nonconformance while the external one indicated conformity, leaving ambiguity about the true status of compliance.