Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 113
Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?
Answer options
- A. A flat structure results in lower operating and support costs than a hierarchical structure.
- B. A flat structure results in a stable and very collaborative environment.
- C. A flat structure enables field auditors to report to and learn from senior auditors.
- D. A flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.
Correct answer: C
Explanation
The correct answer, C, is accurate because a flat organizational structure facilitates direct communication and mentorship between field auditors and senior auditors. Options A, B, and D, while they may highlight some potential benefits, do not specifically address the unique aspect of learning and reporting relationships that characterize flat structures in internal audit activities.