Exam IIA-CIA-Part2 Topic 4 Question 66 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 66
Topic #: 4

Management asks the chief audit executive (CAE) to allocate an internal auditor as a non-voting member of a steering committee. The committee will oversee the implementation of a significant and confidential acquisition. Which of the following should guide the CAE's selection?

A. To select a candidate who can be trusted to gather sensitive information on the acquisition B. To select a candidate capable of conveying internal audit strategy even without voting status C. To self-assign as only the CAE has authority to express opinions and offer advice to committee members D. To select a candidate who has prior experience in mergers or the completion of due diligence of entities

Suggested Answer: D Vote an answer

Comprehensive and Detailed Explanation From Exact Extract:
According to Implementation Guidance on Independence and Objectivity (Standard 1110), internal auditors may serve in advisory roles as long as they avoid assuming management responsibility. If the CAE assigns a representative to a sensitive steering committee, the choice should be based on relevant expertise and experience to add value without compromising independence. Option D is correct: selecting an auditor with prior experience in mergers or due diligence ensures competence while maintaining objectivity.
Options A and B confuse the role of the auditor with gathering intelligence or strategy promotion. Option C is incorrect, as participation does not require only the CAE.

by Lyle at Oct 07, 2026, 04:05 AM

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