Câu 328: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

When can an internal audit activity use the statement, "Conforms with the International Standards for the Professional Practice of Internal Auditing"?

1. A. The internal audit activity has been in existence for four years; the results of the last three consecutive internal assessments have demonstrated general conformance with the Standards and Code of Ethics. — đáp án hiện tại
2. B. The internal audit activity has been in existence for 11 years; the results of the last external assessment, performed six years ago, demonstrated general conformance with the Standards and Code of Ethics.
3. C. The internal audit activity has been in existence for six years; although an external assessment has not yet been performed, the results of the last four consecutive internal assessments have demonstrated general conformance with the Standards and Code of Ethics.
4. D. The internal audit activity has been in existence for seven years; the results of the external assessment performed seven years ago and the last six consecutive internal assessments have demonstrated general conformance with the Standards and Code of Ethics.