IIA Exam IIA-CIA-Part3-3P Topic 12 Question 44 Discussion

Actual exam question for IIA's IIA-CIA-Part3-3P exam

Question #: 44
Topic #: 12

The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.

Which of the following staffing approaches is the CAE most likely to select?

AAssign a team with a trained audit manager to plan each audit and distribute field work tasks to various staff auditors.

BAssign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions.

CAssign a team to each audit, designate a single person to be responsible for each phase of the audit, and limit decision making outside of their area of responsibility.

DAssign a team of personnel who have similar specialties to specific engagements that would benefit from those specialties and limit key decisions to the senior person.

Show Suggested Answer

Suggested Answer: B

by Isabella at May 18, 2024, 07:19 AM

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Marisha

2 days ago

I'm not sure the CAE wants to limit key decisions to senior staff. That could stifle innovation and ownership. Option B all the way!

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Lyndia

4 days ago

Haha, I'm not sure the CAE wants to turn the audits into a dictatorship with 'single person responsible' for each phase. Option B sounds much more dynamic and empowering.

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Skye

6 days ago

I see your points, but I think option C might be the most effective. Designating a single person for each phase of the audit could streamline the process and improve accountability.

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Delbert

7 days ago

I agree, option B is the way to go. Diverse expertise and collaborative decision-making are crucial for a total quality management approach.

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Svetlana

8 days ago

I disagree, I believe option B would be the best choice. Having a team with different specialties would bring diverse perspectives and lead to better decision making.

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Margurite

9 days ago

I think the CAE would choose option A because having a trained audit manager leading the team would ensure efficient planning and distribution of tasks.

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Latia

10 days ago

Assigning a team with different specialties and empowering them to participate in key decisions seems like the most effective approach to improve audit efficiency and client satisfaction.

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