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Question 745 - IIA-CIA-Part1 discussion
Which of the following is the primary benefit of establishing a formal training program for the internal audit activity?
A.
It is useful to reinforce the independence of the internal audit activity.
B.
It is useful to guide internal auditors as they perform specific engagements.
C.
It is useful to maintain the skills and competencies of internal audit staff.
D.
It is useful to measure the effectiveness and maturity of the internal audit activity.
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