Exit IIA-CIA-PART2 Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
Question 2 of 5
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Q2 Single choice

Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

  • A

    It provides the internal audit activity with more resourcing options to meet the audit plan

  • B

    It offers internal auditors the opportunity to learn more about other work areas.

  • C

    It gives nonauditors a better understanding of the control environment.

  • D

    It provides an opportunity for the recruitment of employees as permanent internal auditors

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