Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 63
Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?
Answer options
- A. Promoting continuous evaluation.
- B. Promoting continuous monitoring.
- C. Promoting continuous improvement.
- D. Promoting continuous reporting.
Correct answer: B
Explanation
The correct answer is B because continuous monitoring is essential for internal audits to ensure that controls are functioning as intended. Options A, C, and D, while important, do not specifically address the proactive oversight role that continuous monitoring plays in maintaining effective controls.