Câu 335: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity’s QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards. Considering the two assessments, what would be the internal audit activity’s current state of conformance with the Standards?

1. A. Conformance with the Standards.
2. B. Nonconformance with the Standards.
3. C. Unable to determine conformance with the Standards. — đáp án hiện tại
4. D. Partial conformance with the Standards.