Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 142

Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?

Answer options

• A. To demonstrate good project oversight.
• B. To provide timely discussion of results.
• C. To demonstrate internal auditor proficiency.
• D. To follow up on previously requested information.

Correct answer: B

Explanation

The correct answer is B, as the primary goal of interim communications is to discuss results in a timely manner, which helps management address issues promptly. Options A and C focus on demonstrating skills or oversight rather than the purpose of communication, while D pertains to follow-up rather than the initial discussions of findings.