Certified Information Systems Auditor (CISA) — Question 1314

An internal audit department recently established a quality assurance (QA) program. Which of the following activities is MOST important to include as part of the
QA program requirements?

Answer options

• A. Long-term internal audit resource planning
• B. Feedback from internal audit staff
• C. Analysis of user satisfaction reports from business lines
• D. Ongoing monitoring of the audit activities

Correct answer: D

Explanation

Ongoing monitoring of the audit activities is crucial as it ensures that the audit processes remain effective and compliant throughout their execution. While the other options provide valuable insights or support, they do not directly contribute to the continual assessment of the audit's performance like ongoing monitoring does.