Question 31

Question

According to IIA guidance, which of the following actions by the chief audit executive (CAE) best
demonstrates the organizational independence of the internal audit activity?

Accepted Answer

The CAE provides the board with an annual budget for approval

SanjayS · Answer

Saw something like this in some practice reports, D is right.

Layla I. · Answer

D makes the most sense because having the board approve the audit budget shows real independence from management, not just operational stuff. I think that's what IIA wants to see for organizational independence, but open to any other interpretations.

Sara L. · Answer

Probably D, that lines up with how independence is shown in IIA guidance from what I remember on similar exam reports.

IIA IIA-CIA-Part1 Real Exam Questions [October 2026 Update] Quiz

According to IIA guidance, which of the following actions by the chief audit executive (CAE) best demonstrates the organizational independence of the internal audit activity?

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