A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?
A.
Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,
B.
Focus on operational audit work and disregard lack of direct access to the members of the board.
C.
Initiate changes to the internal audit charter to report to senior management for the time being,
D.
Engage in written communications with the board and present relevant issues in writing
If a CAE has no direct access to the board, the most appropriate action, according to IIA guidance, is to maintain communication with the board through written communications. This method ensures that the board is informed of relevant audit findings and issues, upholding the governance role of the internal audit function even without direct access. This approach aligns with IIA standards on communicating and reporting to senior management and the board.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, specifically standards related to communication and reporting.
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