Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 174
Which of the following would best contribute to the success of a guest auditor program that allows people from other areas of the organization to serve as subject matter experts?
Answer options
- A. Selecting guest auditors whose work has recently been audited by the internal audit activity.
- B. Recommending the guest auditor to design the internal audit program and perform testing procedures.
- C. Soliciting feedback from the guest auditor once the engagement is complete.
- D. Enabling the guest auditor to interact with internal audit staff to identify mutually beneficial opportunities.
Correct answer: D
Explanation
Answer D is correct because enabling interaction between the guest auditor and internal audit staff fosters collaboration and valuable insights that can enhance the audit process. The other options either suggest inappropriate roles for the guest auditor or focus solely on feedback rather than proactive engagement.