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Question 172

The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.

Which of the following staffing approaches is the CAE most likely to select?

Assign a team with a trained audit manager to plan each audit and distribute field work tasks to various staff auditors.

Assign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions.

Assign a team to each audit, designate a single person to be responsible for each phase of the audit, and limit decision making outside of their area of responsibility.

Assign a team of personnel who have similar specialties to specific engagements that would benefit from those specialties and limit key decisions to the senior person.

Correct Answer: B

The CAE aims to embrace a total quality management approach, reduce the time to complete audits, and improve client ratings. Assigning a team of personnel who have different specialties to each audit and empowering team members to participate fully in key decisions is most aligned with these goals. This approach ensures a comprehensive perspective, leverages diverse expertise, and encourages collaborative decision-making, which can lead to more efficient audits and higher client satisfaction.

Discussion

ElvinOption: D

can it be D?

KonradK

Nope, IA dept must collectively possess knowledge and expertise in a given field. however, if an auditor lack knowledge in a given area his/her responsibilities should be limited to things he/she knowledgeable about. Thus, D is not a good answer