The general standards for the professional practice of internal auditing include the following:
-The director of internal auditing should establish a program for selecting and developing the human resources of the internal auditing department.
_____
A)Independence,
B)Professional Proficiency,
C)Scope of Work,
D)Performance of Audit Work, and
E)Management of the Internal Auditing Department.

Question

Quizplus · Accepted Answer

The establishment of a program for selecting and developing the human resources of the internal auditing department falls under the management of the internal auditing department, as it directly relates to how the department is organized and managed to ensure it can effectively fulfill its duties.

The General Standards for the Professional Practice of Internal Auditing