Which of the following functions of a quality assurance and improvement program (QAIP) must be performed by personnel independent of the internal audit function?
A QAIP includes both internal and external assessments. While internal assessments can be performed by audit staff or within the activity, external assessments must be conducted by a qualified, independent party outside of the internal audit activity.
Options B and C are the CAE’s responsibilities. Option D (internal assessments) is not independent and is part of routine quality control.
[Reference:, IIA Standards – Standard 1312: External Assessments., , ]
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