Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 23

According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?

Answer options

• A. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
• B. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
• C. An employee in an affiliated organization who has never worked directly with the IAA.
• D. An employee in the parent organization who has not had any previous contact with the IAA.

Correct answer: A

Explanation

The correct answer is A because a former employee who resigned three years ago has a significant distance from the organization, allowing them to provide an objective assessment without current biases. Options B and C involve individuals who may have ongoing relationships or ties that could influence their independence, while option D lacks direct interaction but is still too close to the parent organization, potentially impacting impartiality.