Câu 43: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

In order to use "Conducted in accordance with the International Standards for the Professional Practice of Internal Auditing, " an internal audit activity must:

1. A. Satisfy all requirements of the International Professional Practices Framework during each internal audit engagement.
2. B. Complete an external assessment of quality assurance to demonstrate compliance with the Standards. — đáp án hiện tại
3. C. Establish a continuous quality assurance and improvement program.
4. D. Have its charter reviewed and approved by management and the board.