Certified Information Systems Auditor (CISA) — Question 659

Which of the following is the PRIMARY purpose for external assessments of internal audit's quality assurance (QA) systems and frameworks?

Answer options

• A. To provide assurance that internal audit staff are qualified to perform their responsibilities
• B. To provide assurance that the internal audit function conforms with established professional practices
• C. To confirm the internal audit department has adequate budget to perform its duties
• D. To confirm the accuracy and reliability of prior internal audit results

Correct answer: B

Explanation

The correct answer is B because external assessments focus on ensuring that the internal audit function complies with established professional practices, which is essential for maintaining credibility and effectiveness. Options A, C, and D are important but secondary purposes; they do not directly address the conformity of the internal audit function with professional standards.