Câu 305: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following is a characteristic of an effective continuing professional development program?

1. A. The chief audit executive is ultimately responsible for the ownership of individual internal auditors' professional development plans.
2. B. All auditors undergo the same training simultaneously to improve training efficiencies and evenly spread information.
3. C. A formal mentorship program is in place where the auditors' supervisor also plays the role of mentor. — đáp án hiện tại
4. D. All individual development plans include obtaining a relevant professional certification as the department's base level of qualification.