Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 229

Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

Answer options

• A. Career model.
• B. Center of competence model.
• C. Rotational model.
• D. Hybrid model.

Correct answer: C

Explanation

The correct answer is C, the Rotational model, as it involves regularly rotating auditors through different roles, leading to a workforce that is often inexperienced and still learning. The other models, such as the Career model and Hybrid model, focus on developing expertise and stability among auditors, while the Center of competence model emphasizes specialization, which does not result in constant turnover of new staff.