Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 21

According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

Answer options

• A. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
• B. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
• C. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
• D. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the

Correct answer: A

Explanation

Option A is correct because it promotes building relationships through collaboration and engagement with executives. Options B and D focus on formal communication methods that may hinder relationship-building, while Option C restricts interactions to only engagement-specific matters, which can limit the development of rapport with executives.