The external quality assessment must be performed at least once every five years. Therefore, the assessor must consider the frequency requirement when planning the review.
Option A is too narrow; the assessment evaluates conformance with the Standards, not just laws/regulations. Option B is incorrect because assessors must be independent of the organization. Option C is incorrect; assessors may come from various professional backgrounds, not just accounting firms.
[Reference:, IIA Standards – Standard 1312: External Assessments., , ]
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