Câu 262: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following statements is true regarding the internal audit activity’s quality assurance and improvement program (QAIP)?

1. A. Internal assessments must be performed by the chief audit executive.
2. B. An internal assessment must be performed at least once every five years.
3. C. It is permissible to share the results of the QAIP with the organization’s external auditors. — đáp án hiện tại
4. D. Results of ongoing monitoring must be validated annually by an independent external assessor.