Certified Information Systems Auditor (CISA) — Question 736

Which of the following is the MOST effective way for internal audit management to ensure the quality of IS audits is maintained?

Answer options

• A. Engage a third party to conduct regular quality assurance (QA) reviews.
• B. Include quality metrics in audit staff annual performance evaluations.
• C. Introduce a balanced scorecard for internal audit.
• D. Conduct control self-assessments (CSA) with IT management.

Correct answer: A

Explanation

Engaging a third party for regular quality assurance reviews provides an independent assessment of the audit quality, which is crucial for maintaining standards. While performance evaluations and balanced scorecards can support quality, they may not offer the same level of objectivity and thoroughness as third-party reviews. Control self-assessments, although helpful, primarily focus on assessing internal controls rather than directly ensuring audit quality.