Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 233

According to IIA guidance, which of the following should be a primary objective for an internal auditor who is conducting an exit conference?

Answer options

• A. Improve relations with the engagement clients.
• B. Present the final engagement communication.
• C. Identify concerns for future audit engagements.
• D. Ensure the accuracy of engagement conclusions.

Correct answer: A

Explanation

The primary objective of an internal auditor in an exit conference is to improve relations with the engagement clients, fostering a positive relationship which can facilitate future audits. While presenting final communications, identifying concerns, and ensuring accuracy are important, they are secondary to building rapport and trust with clients.