A. The number of scheduled and completed audits and percentage of substantial recommendations
B. The board’s satisfaction index and internal audit staff commitment ratings
C. Internal audit staff’s application of technology in audit fieldwork and participation in professional organizations and publications
D. Internal audit staff’s compliance with the audit manual and technical knowledge in auditing, information security, and cloud computing issues
Explanation:
Innovation in internal audit is reflected in how the function applies new technologies, methodologies, and thought leadership. Measuring staff application of technology in audit fieldwork and their engagement in professional organizations/publications demonstrates innovation and forward-looking practices.
Options A, B, and D measure performance, satisfaction, or compliance but do not specifically address innovation.
Reference: IIA Practice Guide C Measuring Internal Audit Effectiveness and Efficiency.
