Certified Quality Auditor (CQA) Prasctice Exam

Which criterion should NOT be used to prioritize an internal audit schedule?

1. Cost of the activities

2. Risk of the activities

3. Size of the auditee's department

4. Management's requests

The correct answer is: Size of the auditee's department

Prioritizing an internal audit schedule involves evaluating various factors to ensure that audits are conducted efficiently and effectively. The criterion related to the size of the auditee's department should not be used for this purpose because it does not provide a direct indication of the risk or significance of the processes or activities being audited. The size of a department may reflect the number of employees or the scale of operations but does not inherently correlate with the complexity of processes, past performance, potential for risk, or compliance issues that warrant scrutiny. In contrast, factors such as cost, risk, and management requests are more relevant, as they can influence the likelihood of findings that impact the organization's objectives and allow for a more strategic allocation of audit resources. Prioritization should ultimately focus on areas that pose the highest risk or critical importance to the organization rather than department size alone.