Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 260

A senior internal auditor is hired within the internal audit activity for a period of two years before advancing to an operations manager role within the business operations team. Which staffing arrangement is being used in this scenario?

Answer options

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

Correct answer: C

Explanation

The correct answer is C, the Rotational model, as it involves moving employees through different roles or departments to gain diverse experience. The other options do not accurately describe this scenario; for instance, a Center of competence focuses on specialized knowledge rather than role rotation, and a Cosourcing agreement pertains to shared services rather than internal promotions.