Câu 40: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

Which of the following is the primary reason that the quality assurance and improvement program should be detailed in the internal audit charter?

1. A. To justify training costs in the internal audit function’s annual budget.
2. B. To demonstrate the intent to fulfill responsibilities with proficiency and due professional care. — đáp án hiện tại
3. C. To conform with mandatory IIA guidance regarding internal audit charters.
4. D. To describe the significance of internal audit independence and the activities promoting it.