Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 203

Which of the following internal audit staffing models is most likely to further an auditor’s continuing development an IT knowledge, in support of the organization’s rapidly evolving use of IT technology?

Answer options

• A. Rotational model.
• B. Co-sourcing model.
• C. Career model.
• D. Center of competence model.

Correct answer: D

Explanation

The Center of competence model is designed to provide specialized knowledge and support, which is essential for keeping auditors updated on the latest IT developments. The other models, while beneficial in different contexts, do not focus as heavily on continuous IT knowledge enhancement as the Center of competence model does.