IIA Exam IIA-CRMA Topic 2 Question 103 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 103
Topic #: 2

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

AOrganizational independence.

BProfessional objectivity.

CDue professional care.

DIndividual proficiency.

Show Suggested Answer

Suggested Answer: B

by Jacquelyne at Jul 08, 2025, 08:16 AM

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Jeffrey

7 days ago

D, for sure. Rotating assignments and interviews help develop the individual proficiency of the audit staff, which is key to fulfilling their internal audit responsibilities.

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Chi

10 days ago

Hmm, I'm not sure. I'd say it's more about organizational independence, as the actions help the chief audit executive maintain their autonomy and authority.

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Yen

11 days ago

I think the answer is B. Rotating staff assignments and interviewing them helps maintain their professional objectivity, which is crucial for internal audits.

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