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The internal audit activity is performing an assessment of an organization's ethics program, and the engagement scope specifies a focus on the training program's design. According to IIA guidance, which of the following questions would be the most relevant? 1. Does the training include situations that require an ethical decision? 2. What percentage of employees have taken the training? 3. What are the results of the employee assessment of the organization's ethical climate? 4. Does the instructor provide feedback on the thought process to reach an ethical resolution?
Correct Answer: B
In assessing the design of a training program for an organization's ethics program, the most relevant questions would be those that address the content of the training and the feedback mechanism used to foster ethical decision-making. Questions 1 and 4 directly relate to these aspects, examining if the training includes ethical decision-making scenarios and if there is feedback on the thought processes involved, which are critical for effective ethics training. IIA guidance on auditing ethics programs, focusing on the effectiveness and design of training components.