Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 202

According to IIA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program to senior management and the board?

Answer options

• A. Providing a written conformance statement to both senior management and the board.
• B. Giving copies of both external and internal assessments to the board.
• C. Keeping files of reports of ongoing external assessment monitoring.
• D. Retaining copies of board meeting minutes showing that discussions of assessments took place.

Correct answer: D

Explanation

The correct answer, D, is right because retaining meeting minutes that document discussions of assessments is a direct indicator of communication between the chief audit executive and the board. Options A, B, and C, while relevant, do not specifically demonstrate the reporting process as effectively as documenting discussions in meeting minutes does.