Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 293

According to IIA guidance, the chief audit executive is directly responsible for which of the following?

Answer options

• A. Maintaining a quality assurance program, even in the absence of management support.
• B. Periodically reviewing and approving the internal audit charter.
• C. Providing opportunities for all staff auditors to satisfy their professional development requirements.
• D. Establishing the objectives, scope, and plan for each engagement.

Correct answer: A

Explanation

The correct answer is A because the chief audit executive is tasked with maintaining a quality assurance program to ensure the effectiveness of the internal audit function, regardless of management's support. Options B, C, and D, while important, do not fall directly under the chief audit executive’s responsibility according to IIA guidance.