Certified Internal Auditor (CIA) Practice Test

What condition must be met for internal auditors to report that their activities conform with the Standards?

1. It is supported by the results of the quality program.

2. An independent external assessment is conducted annually.

3. Senior management or the board is accountable for implementing a quality program.

4. External assessments of the internal audit activity are made by external auditors.

The correct answer is: It is supported by the results of the quality program.

For internal auditors to assert that their activities conform with the Standards, it is essential that their claims are supported by the results of a quality program. The quality assessment provides a systematic evaluation of the internal audit function against established criteria and benchmarks, ensuring alignment with professional standards. This support validates that the internal audit activities meet the requirement of quality and effectiveness, which is a fundamental aspect of demonstrating conformity to the Standards. The quality program often includes ongoing monitoring, feedback mechanisms, and performance evaluations which contribute to continuous improvement. By having a robust quality program in place, internal auditors can provide objective evidence that their practices adhere to the Standards set by the Institute of Internal Auditors (IIA). The other choices highlight aspects related to quality assessments or accountability but do not directly address the specific condition required for reporting conformity. While external assessments and accountability for quality programs are important components, they do not alone support the assertion of conformity without the backing of the quality program's results.