Certified Internal Auditor (CIA) Practice Test

Who determines the appropriate education and experience needed for internal audit staff?

1. Human resource manager

2. Chief audit executive

3. Chief executive officer

4. Treasurer

The correct answer is: Chief audit executive

The Chief Audit Executive (CAE) is the individual responsible for determining the appropriate education and experience required for internal audit staff. This role involves understanding not only the technical skills necessary for effective auditing but also the specific competencies that align with the organization’s goals and objectives. The CAE develops the internal audit function and ensures that the team has the right mix of qualifications, such as knowledge of auditing standards, risk management, and relevant regulations. By establishing these requirements, the CAE ensures that the audit team is equipped to perform their duties effectively, which includes conducting audits, identifying areas for improvement, and issuing reports to management. This responsibility is critical for maintaining the integrity and reliability of the internal audit process. Other roles, such as the human resource manager or the CEO, may have input or influence, but the ultimate determination of qualifications necessary for internal auditors falls under the purview of the CAE.