Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?

Question

Claudious Utete · Accepted Answer

Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.

Claudious Utete · Answer

Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.

Claudious Utete · Answer

In order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year.

Claudious Utete · Answer

Internal auditors completing internal assessments must demonstrate certification to perform quality assessments.

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Question 97 - IIA-CIA-Part1 discussion

Suggested answer: A

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