Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 270

Which of the following would not be a typical activity for the chief audit executive to perform following an audit engagement?

Answer options

• A. Report follow-up activities to senior management.
• B. Implement follow-up procedures to evaluate residual risk.
• C. Determine the costs of implementing the recommendations.
• D. Evaluate the extent of improvements.

Correct answer: C

Explanation

The correct answer is C because determining the costs of implementing recommendations is generally outside the scope of the chief audit executive's responsibilities, which focus more on oversight and evaluation rather than financial assessment. Options A, B, and D are typical activities that relate to follow-up and assessment of audit results.