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Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
A . Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization’s control processes.
B. Quality assessments focus on the internal audit activity’s structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.
C. In order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year.
D. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments.
Answer: A
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I believe the right answer would be “B” not A because as per below definition QAIP is for IAA assessment for the conformance with standards not for the understanding the organizational structure.
A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. The chief audit executive should encourage board oversight in the quality assurance and improvement program.