Câu 234: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An organization established 20 years ago has had its internal audit activity in place for the last three years. Which of the following would allow the internal audit activity to accurately state that it is in conformance with the Standards?

1. A. Documented assessment was performed by the audit committee and confirmed conformance.
2. B. Internal and external assessments are performed annually, and nonconformance results are reported to the board.
3. C. The independent and objective judgement of the chief audit executive confirmed conformance with the Standards.
4. D. Documented internal assessments are performed periodically and confirm conformance. — đáp án hiện tại