Certified Internal Auditor (CIA) Practice Test 2025 – The Complete All-in-One Guide to Exam Success!

Evaluating existing procedures for proper planning and quality assurance is the most appropriate and effective response to a client's complaint about auditor conflict. This approach allows the new head of internal audit to thoroughly understand the situation, identify any issues with the current internal audit processes, and assess whether there are valid grounds for the complaint.

By taking the time to evaluate and understand how the internal audit functions, the head can ensure that appropriate protocols are in place to manage conflicts of interest and maintain the integrity of the audit process. This reflective approach demonstrates a commitment to auditing standards and client concerns, promoting openness and trust.

Additionally, establishing a robust framework for planning and quality assurance not only addresses the immediate complaint but also strengthens the overall audit process in the long term. This proactive strategy can help in preventing future conflicts and enhancing the effectiveness and credibility of the internal audit function.