Which of the following best describes the approach the internal audit activity should take to assess and make appropriate recommendations to improve the organization?
A.
To evaluate an organization s governance processes for making strategic and operational decisions eternal auditors should review the organization s policies and processes related to staff compensation
B.
To determine how an organization provides oversight of its risk management and control activities internal auditors should review board meeting minutes and the board policy manual
C.
To assess how an organization promotes ethics and values both internally and among its external business partners, internal auditors should review the organization ' s related objectives programs and activities
D.
To evaluate how an organization ensures effective performance management and accountability internal auditors should review previously conducted risk assessments
The role of internal auditors in assessing how an organization promotes ethics and values internally and with external business partners involves reviewing the organization ' s objectives, programs, and activities related to these areas. This approach aligns with the standard practice of internal auditing, which aims to ensure that an organization ' s processes and policies support its ethical standards and values.
Institute of Internal Auditors (IIA) Standards and Guidelines.
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