Certified Internal Auditor (CIA) Practice Test

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

1. The chairperson of the board of directors

2. The chairperson of the audit committee

3. The external assessment team

4. The chief audit executive

The correct answer is: The chief audit executive

The chief audit executive (CAE) plays a critical role in ensuring that internal auditors maintain their individual objectivity. Objectivity is a fundamental principle in the practice of internal auditing, as it directly impacts the credibility and effectiveness of the audit function. The CAE is responsible for the overall management and operation of the internal audit department, including hiring, training, and evaluating internal audit staff. By establishing a culture of independence, ensuring appropriate policies and procedures are in place, and providing guidance, the CAE helps maintain the auditors' objectivity in their work. While other roles, such as the chairperson of the audit committee or the board, may influence the overall governance and framework within which internal auditors operate, the CAE is positioned within the internal audit function to directly oversee and safeguard objectivity. This includes managing potential conflicts of interest, ensuring that auditors adhere to professional standards, and fostering an environment where auditors feel free to express their findings without undue influence.