Câu 316: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following is correct regarding the implementation of a quality assurance and improvement program for the internal audit function?

1. A. The board has the primary responsibility for implementation of a robust quality assurance and improvement program for internal audit.
2. B. An internal audit function that is fully complying with internal assessment of quality can confidently claim it is performing in conformity with the International Professional Practices Framework.
3. C. The chief audit executive can establish a formal quality assurance and improvement program that is led by an audit manager. — đáp án hiện tại
4. D. A quality assurance and improvement program is applicable depending on the size and complexity of the audit function.