Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 77

Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?

Answer options

• A. Individual internal auditors.
• B. Chief audit executive.
• C. Board of directors.
• D. CEO.

Correct answer: B

Explanation

The Chief Audit Executive (CAE) is ultimately responsible for the development and training of internal audit staff, ensuring they have the necessary skills and knowledge. While individual auditors are responsible for their own growth, it is the CAE's role to facilitate and oversee these professional development efforts. The Board of Directors and CEO may support these initiatives, but they do not directly manage the development of the audit staff.