An internal audit client survey is a tool that collects feedback from audit clients regarding the performance and effectiveness of internal auditors. This survey can highlight areas where a staff internal auditor may need improvement, including business acumen. Client feedback is direct and relevant, offering insights into how well the auditor understands the business context and applies this knowledge during audits.
Option A: A quality assessment review focuses on the overall quality of the internal audit activity, not on individual staff business acumen.
Option C: A control self-assessment involves self-evaluation of controls within business units, not directly addressing individual auditor's skills.
Option D: A peer review assesses the internal audit activity's adherence to standards but does not specifically target business acumen of individual auditors.
References:
IIA's Quality Assessment Manual.
IIA Practice Guide: Client Surveys.
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