Learn which mentoring practices for internal auditors align with IIA guidance. Find out how mentorship should be structured for professional development in internal audit roles.
Table of Contents
Question
Which of the following statements is consistent with IIA guidance regarding the use of mentoring for internal auditors?
A. The mentor and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.
B. The mentor relationship is usually not suitable for internal audit staff, as it does not lead to professional development.
C. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor’s level of relevant experience should not be a key factor.
D. The mentor should be the internal auditor’s supervisor to ensure that the auditor’s performance is assessed in a relevant and meaningful context.
Answer
Which of the following statements is consistent with IIA guidance regarding the use of mentoring for internal auditors?
Correct Answer: C. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor’s level of relevant experience should not be a key factor.
Explanation
The Institute of Internal Auditors (IIA) recognizes mentoring as a valuable tool for the professional development of internal auditors. According to IIA guidance, mentoring is most effective when it focuses on fostering a personal, trust-based relationship between the mentor and the mentee. This relationship enables knowledge sharing, skill enhancement, and career guidance.
Key aspects of IIA’s stance on mentoring:
Personal Relationship: The IIA emphasizes the importance of the personal dynamic between the mentor and mentee. A mentor can provide meaningful guidance even without being a technical expert in internal audit, as long as the mentor fosters growth through personal interaction.
Not Supervisor-based: The IIA does not require that the mentor be the internal auditor’s supervisor, as supervisory roles typically focus more on performance evaluation rather than development. This separation allows the mentor to provide unbiased advice and feedback without the pressures of formal assessments.
Flexibility in Meetings: Mentoring can take different forms, whether formal or informal. The emphasis is on the relationship’s quality rather than structured, documented interactions.
Professional Development: Mentoring supports career development and is especially helpful for internal audit staff looking to refine skills, enhance their confidence, and build long-term career trajectories.
Option C aligns with this IIA guidance, which values the mentoring relationship’s developmental focus more than the mentor’s technical audit expertise. Other options either misinterpret or contradict the principles of mentorship as suggested by the IIA.
IIA-CIA-Part2 certification exam assessment practice question and answer (Q&A) dump including multiple choice questions (MCQ) and objective type questions, with detail explanation and reference available free, helpful to pass the IIA-CIA-Part2 exam and earn IIA-CIA-Part2 certification.