IIA IIA-CIA-Part1 Online Access

The scenario indicates a lack of communication competency. Effective communication involves not only presenting audit findings clearly but also ensuring that management is adequately informed and understands the findings prior to the closing meeting. Sharing draft findings in a way that management was not familiar with and found confusing suggests shortcomings in how information was conveyed.

Option B: Business acumen is understanding the business context, which is not the primary issue here.

Option C: Persuasion involves influencing others, which is secondary to clear communication.

Option D: Critical thinking is about analysis and judgment, not directly related to the communication issues described.

IIA Standard 2420: Quality of Communications.

IIA Practice Guide: Communication.

An impairment to independence occurs when the CAE's supervisor is responsible for functions that the CAE may need to audit. This dual responsibility can create a conflict of interest and impact the objectivity of the internal audit activity. References:

IIA Standard 1110: Organizational Independence.

IIA Practice Guide: Independence and Objectivity.

Developing a risk and control model for an engagement should take into account the specific characteristics, processes, and risks of the organization being audited. Tailoring the model ensures that the controls are relevant and effective for the specific context of the organization, leading to a more accurate and useful audit outcome. References:

IIA's International Professional Practices Framework (IPPF), particularly on risk-based auditing and control frameworks.