A newly hired chief audit executive is reviewing available documentation to provide evidence of conformance with the standard for continuing professional development. Which of the following documents is the most reliable source for this purpose?
A.
The organization's training policy.
B.
A list of auditors who requested to attend the next audit conference.
C.
Self-assessments against an internally developed audit benchmark
The most reliable source of documentation for conformance with the standard for continuing professional development is the organization’s training policy. This policy typically outlines the requirements for ongoing education, training, and professional development for internal auditors. It may include mandatory training hours, the types of training that qualify, and procedures for tracking and reporting completed training. Other documents, such as a list of auditors attending a conference or an in-house training manual, may provide evidence of individual training activities but do not provide comprehensive proof of an ongoing commitment to professional development across the entire internal audit activity.
IIA Standard 1230: Continuing Professional Development
IIA Practice Guide: Continuing Professional Development
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