Exam IIA-CIA-Part2 Topic 1 Question 224 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 224
Topic #: 1
It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?

Suggested Answer: C Vote an answer

According to IIA guidance, a request for an increase in the Chief Audit Executive's (CAE) salary for the next fiscal year should be submitted only to the CEO. Compensation matters typically fall under the purview of executive management rather than the board, as the board focuses on broader governance issues, including risk assessment, audit plans, and resource allocation. References: IIA Standard 1100 - Independence and Objectivity, IIA Practice Advisory 1110-1 - Organizational Independence

by Nick at Aug 19, 2026, 11:23 PM

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