Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 52

Which of the following should an organization consider when developing strategic objectives for its business processes?
1. Contribution to the success of the organization.
2. Reliability of operational information.
3. Behaviors and actions expected of employees.
4. How inputs combine with outputs to generate activities.

Answer options

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

Correct answer: B

Explanation

The correct answer is B because both the contribution to the organization's success and the expected behaviors and actions of employees are crucial for aligning business processes with strategic objectives. Options A, C, and D are incorrect as they omit key factors that are essential for ensuring that the strategic objectives effectively drive the desired outcomes.