Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 28

The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?
1. Use an external service provider.
2. Conduct a self-assessment with independent validation.
3. Arrange for a review by qualified employees outside of the IAA.
4. Arrange for reciprocal peer review with another CAE.

Answer options

• A. 1 and 2
• B. 2 and 4
• C. 1, 2, and 3
• D. 2, 3, and 4

Correct answer: A

Explanation

The correct answer is A because using an external service provider and conducting a self-assessment with independent validation are both recognized practices for quality assurance reviews as per the Standards. Options B, C, and D include practices that are not fully aligned with acceptable practices according to the Standards.