Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 249

Which of the following statements is consistent with IIA guidance regarding the use of mentoring for internal auditors?

Answer options

• A. The mentor and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.
• B. The mentor relationship is usually not suitable for internal audit staff, as it does not lead to professional development.
• C. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.
• D. The mentor should be the internal auditor's supervisor to ensure that the auditor's performance is assessed in a relevant and meaningful context.

Correct answer: D

Explanation

The correct answer is D because IIA guidance emphasizes that a mentor should ideally be in a supervisory role to provide relevant feedback and context for the auditor's performance. Option A is incorrect as informal meetings without documentation do not align with professional standards. Option B misrepresents the value of mentoring in professional development, and Option C underestimates the importance of a mentor's relevant experience.