Factors currently driving change in internal audit include all of the following, except for:
A)the ability of internal audit to demonstrate its value-adding nature to an organisation.
B)the provision of a broader range of assurance services by the external auditor.
C)increased emphasis on corporate governance and business risk management.
D)the increased ability to benchmark against internal audit best practice.

Question

Quizplus · Accepted Answer

The provision of a broader range of assurance services by the external auditor is not a driving factor for change in internal audit. The other three options are driving factors, with the ability to demonstrate value-add, increased emphasis on governance and risk, and benchmarking against best practice all having a significant impact on the internal audit function.

Factors Currently Driving Change in Internal Audit Include All of the Following