Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 36

Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?

Answer options

• A. Ensuring that the internal audit activity meets the external auditor's expectations.
• B. Ensuring that the internal audit activity has an audit charter approved by the board of directors.
• C. Complying with specific standards for the professional practice of internal auditing.
• D. Ensuring the adequacy of the goals, mission and vision of the internal audit activity.

Correct answer: A

Explanation

The correct answer is A because an internal audit's primary focus is on its own performance and compliance with standards, rather than aligning with external auditor expectations. Options B, C, and D are all legitimate objectives of internal audit quality assurance reviews, as they focus on governance, compliance, and the strategic alignment of the audit function.