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CISA - Information System Auditing Process - Execution - Quality Assurance and Improvement of Audit Process
Advanced
1/5
What is the primary purpose of implementing a Quality Assurance and Improvement Program (QAIP) in an audit function?
a.
To standardize all audit methodologies across different organizational units regardless of risk profiles
b.
To document compliance with regulatory requirements and maintain extensive records of all audit activities
c.
To evaluate individual auditor performance and assign performance ratings to team members
d.
To assess and improve the effectiveness of the audit process
Advanced