The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?
A) "Completed with the advance certification of the External Assessors Association for Auditing Review."
B) "Conforms with the International Standards for the Professional Practice of Internal Auditing."
C) "Certified 100% accuracy, per the International Standards of External Assessment."
D) "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."

Question

Quizplus · Accepted Answer

The IAA can state that it "conforms with the International Standards for the Professional Practice of Internal Auditing" if it has undergone a successful external assessment within the last five years.

The Results of an Internal Audit Activity's (IAA) Quality Assurance