The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?
I'm tempted to go with D) just to sound more impressive, but that's probably overkill and not entirely accurate. Better to stick with the standard industry lingo in B).
B) seems like the most accurate and professional way to describe the results of the IAA's quality assurance and improvement program. The International Standards for the Professional Practice of Internal Auditing are the recognized benchmark.
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