Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 97

Which of the following is an indicator that the internal audit activity does not fully conform with the Standards?

Answer options

• A. The quality assurance and improvement program identified several opportunities for the internal audit activity to make improvements.
• B. In lieu of an external assessment, the internal audit activity performed a self-assessment with independent external validation.
• C. During an internal quality assessment, it was identified that rotational auditors often perform consulting engagements for areas of the organization where they had previous responsibilities.
• D. External assessments are performed every five years by a competent internal audit team from the organization's parent company.

Correct answer: D

Explanation

The correct answer is D because having external assessments performed every five years by a competent team from the parent company may not align with the Standards' requirement for independent assessments. Options A, B, and C, while indicating areas for improvement or potential issues, do not directly suggest a lack of conformity with the Standards themselves.