The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use? 1. Average client customer satisfaction score for a given year. 2. Client survey comments on how to improve the IAA. 3. Auditor interviews once an audit has been completed. 4. Percentage of audits completed within 90 days.
A) 1 and 2.
B) 1 and 3.
C) 2 and 3.
D) 3 and 4.

Question

Quizplus · Accepted Answer

Qualitative metrics focus on non-numeric data. Client survey comments (2) and auditor interviews (3) provide qualitative insights into the internal audit activity.

The Chief Audit Executive (CAE) Is Planning to Conduct an Internal