Certified Internal Auditor (CIA) Practice Test

Who is responsible for assessing the individual objectivity of internal auditors?

1. The chief executive officer.

2. The board.

3. The audit committee.

4. The chief audit executive.

The correct answer is: The chief audit executive.

The chief audit executive (CAE) is responsible for assessing the individual objectivity of internal auditors. This responsibility stems from the CAE's role in overseeing the internal audit function, which includes ensuring that the audit team operates with independence and impartiality. The CAE must evaluate whether each auditor's potential biases or conflicts of interest could impair their objectivity when conducting audits. This assessment is essential for maintaining the credibility and reliability of the internal audit process. While the board and the audit committee have important oversight roles regarding internal audit activities, they do not typically assess the individual objectivity of auditors directly. Their focus is broader, including the overall effectiveness and performance of the internal audit function. The chief executive officer may be involved in high-level oversight and organizational governance, but the specific task of evaluating individual auditors falls under the purview of the CAE.