Which of the following should the chief audit executive agree upon with the board before starting an external assessment of the internal audit…

Before an external assessment of the internal audit activity, the CAE should agree with the board on

the qualifications and independence of the external assessor or assessment team. This ensures

credibility and compliance with the IIA’s Quality Assurance and Improvement Program (QAIP)

requirements.

Options A and B (specific audit areas or testing levels) are not matters for board approval in external

assessments. Option D (specialized skills) is relevant but not as essential as overall qualifications and

competence.

Reference:

IIA Standards – Standard 1312: External Assessments; Practice Advisory 1312-1.