According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?
According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?
Aligning organizational activities to internal audit activities is less effective because internal audit should be independent and objective, focusing on evaluating and improving the effectiveness of the risk management, control, and governance processes. It is more beneficial to align internal audit activities to organizational objectives rather than the other way around. This allows internal audit to adequately respond to the risks that the organization faces, thus adding more value.
For me C is the least useful beacuse why IA should use current engagement results for future planning and activities when risk management can evolve in that time. Can some explain A for me?
I think A is least useful because it should be ''Align internal audit activities to organizational activities...''
I chose C too.