Certified Internal Auditor (CIA) Practice Test

Which action is required of the Chief Audit Executive (CAE) to ensure the objectivity of internal auditors?

1. Maximize

2. Prioritize

3. Manage

4. Assess

The correct answer is: Assess

The requirement for the Chief Audit Executive (CAE) to ensure the objectivity of internal auditors centers around continuously evaluating and monitoring the independence and impartiality of the audit team. This can be achieved through regular assessments of the auditors' activities and the processes in place that support their objectives. By assessing factors such as auditor performance, potential conflicts of interest, and compliance with ethical standards, the CAE can identify any threats to objectivity and take necessary corrective actions. This proactive approach is vital in maintaining the credibility and trustworthiness of the internal audit function. If the CAE does not carry out these assessments, it may lead to biases that compromise the effectiveness of the audits conducted, undermining the overall integrity of the internal audit process.