In order to use "Conducted in accordance with the International Standards for the Professional Practice of Internal Auditing, " an internal audit activity must:
In order to use "Conducted in accordance with the International Standards for the Professional Practice of Internal Auditing, " an internal audit activity must:
To use the statement 'Conducted in accordance with the International Standards for the Professional Practice of Internal Auditing,' an internal audit activity must complete an external assessment of quality assurance to demonstrate compliance with the Standards. This ensures that the internal audit activity is independently verified to meet the established professional standards.
Shouldn't the answer be C
The answer is not C because you can have a continuous QAIP done every year through ongoing internal assessment, but it will only be in conformance with the Standards IF an EXTERNAL assessment has been made in the last 5 years.