According to MA guidance, which of the following elements of the internal audit activity’s quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?

A chief audit executive (CAE) is reviewing the internal audit activity’s performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers.

According to MA guidance, which of the following elements of the internal audit activity’s quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?
A . The overall effectiveness of the internal audit activity’s periodic self assessments.
B . The type of audit productivity and performance statistics reported.
C . The adequacy of the day-to-day supervision and review process.
D . The scope and frequency of external assessments.

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Answer: C