Certified Information Systems Auditor (CISA) — Question 1045

The PRIMARY reason to perform internal quality assurance (QA) for an internal audit function is to ensure:

Answer options

• A. inherent risk in audits is minimized.
• B. audit resources are used most effectively.
• C. internal audit activity conforms with audit standards and methodology.
• D. the audit function is adequately governed and meets performance metrics.

Correct answer: C

Explanation

The correct answer, C, emphasizes the importance of compliance with established audit standards and methodologies, which is essential for maintaining the integrity of the audit function. Options A and B focus on risk minimization and resource efficiency, which are important but secondary to ensuring adherence to standards. Option D relates to governance and performance metrics, which are also crucial but do not directly address the core purpose of quality assurance in maintaining audit standards.