Which of the followIng would permit an internal audit activity to use the statement "conducted m conformance with the International Standards for the Professional Practice of Internal Auditing m audit reports?
A.
The result of a quality assurance and improvement program confirm there are no material issues.
B.
Engagement workpapers are retained by the internet audit activity according to the retention and deletion policy.
C.
The internal audit activity receives positive feedback from the managers of the areas that were under review.
D.
internal auditors demonstrate proficiency by maintaining professional internal audit certifications
The statement "conducted in conformance with the International Standards for the Professional Practice of Internal Auditing" in audit reports can be used by the internal audit activity only if the results of a quality assurance and improvement program (QAIP) confirm that the internal audit activity adheres to the IIA Standards and there are no material issues. The QAIP includes both internal and external assessments to ensure that the internal audit activity maintains the required level of quality and effectiveness in its operations. Positive results from these assessments validate the use of the conformance statement in audit reports.
IIA Standard 1300: Quality Assurance and Improvement Program
IIA Practice Guide: Quality Assurance and Improvement Program
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