Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 19

Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

Answer options

• A. Ask questions during the exit interviews and send copies of the documented responses to the clients.
• B. Call engagement clients after the exit interviews and send copies of the documented responses to the clients.
• C. Distribute questionnaires to selected engagement clients shortly before preparing the internal audit annual activity report.
• D. Provide questionnaires to engagement clients at the beginning of each engagement and request that the clients complete and return them after the

Correct answer: D

Explanation

The correct answer is D because providing questionnaires at the beginning of each engagement allows clients to give feedback while the audit process is fresh in their minds. Options A and B rely on feedback after the exit interviews, which may not capture immediate thoughts, while option C is too late in the process to gather relevant feedback for ongoing improvements.