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Which of the following is a legitimate requirement for an internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Quality assessments should be performed by individuals with sufficient knowledge of the internal audit practices
B. External quality assessments should be conducted every seven years
C. All quality assessments should be either conducted or validated by an independent assessment team
D. The results of the QAIP should be communicated to shareholders annually
Suggested Answer: C
Posted : 13/02/2023 9:44 am