Notifications
Clear all
Topic starter
Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?
- A . The internal audit activity must have auditors on staff who collectively possess all of the competencies required to fulfill the internal audit plan,
B. All internal auditors on staff should possess the knowledge, skills, and competencies needed to perform any assurance engagement on the audit plan.
C. The internal audit activity must possess or obtain the competencies needed to carry out their professional responsibilities, including providing relevant advice and recommendations.
D. Internal auditors collectively are responsible for ensuring that the internal audit activity has the competencies required to fulfill the internal audit plan.
Suggested Answer: C
Posted : 19/12/2022 12:57 pm