Question 26 Q: 26 Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program? Options A: Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization’s control processes. B: Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency. C: 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. D: Internal auditors completing internal assessments must demonstrate certification to perform quality assessments. Save Question Show Answer Discussion 3 Clear Discussion Most voted Newest No comments yet. Be the first to comment. Post Be respectful. No spam. Correct Answer: B
