Câu 231: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

QAIP stands for Quality Assurance and Improvement Program, which is required by the IIA Standards to evaluate and improve the internal audit activity’s effectiveness and adherence to the IIA Standards and Code of Ethics. A proper QAIP includes: Ongoing internal assessments (e.g., continuous supervision, self-assessments, periodic internal reviews). External assessments conducted at least once every five years by independent and objective assessors, typically outside the organization. This dual approach ensures continuous quality monitoring and external validation of the internal audit function’s performance and conformance.

1. A. The QAIP should be conducted at least once every three years, and must be performed by an external assessor.
2. B. The QAIP should be conducted on an ongoing basis, and can be completed as a self-assessment.
3. C. The QAIP should include both internal assessments performed by staff and external assessments performed by independent, objective individuals. — đáp án hiện tại
4. D. The QAIP should be performed with scoping limitations established by the board.