Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
A.
Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization’s control processes.
B.
Quality assessments focus on the internal audit activity ' s structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.
C.
In order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year.
D.
Internal auditors completing internal assessments must demonstrate certification to perform quality assessments.
The most accurate statement with respect to the required elements of the quality assurance and improvement program is that quality assessments focus on the internal audit activity ' s structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency. This description aligns with the IIA’s standards on quality assurance, emphasizing the comprehensive scope of internal assessments, which are integral for ensuring the internal audit function operates effectively and adheres to professional standards.
IIA’s International Standards for the Professional Practice of Internal Auditing and Guidance on Quality Assurance.
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