A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should the CAE take?
A.
Implement a uniform professional development plan for the internal audit activity.
B.
Create a formal development agreement with each individual staff auditor.
C.
Require each internal auditor to obtain the same professional certifications.
D.
Require training and developmental activities that are sponsored by The HA.
A uniform professional development plan ensures that all internal auditors receive consistent and adequate training and continuing education. This approach helps to maintain a high standard of proficiency and competence within the internal audit activity. References:
IIA Standard 1230 - Continuing Professional Development.
IIA Practice Guide on Developing a Professional Development Program.
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