According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?

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Pilocz Pi · Accepted Answer

A listing of employee profiles and certifications.

Pilocz Pi · Answer

Discussions with the chief audit executive.

Pilocz Pi · Answer

Inquiry of external auditors.

Pilocz Pi · Answer

Validation by human resources.

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Question 66 - IIA-CIA-Part1 discussion

Suggested answer: B

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