The international standards for the professional practice of internal auditing include which two categories of standards?
A)Attribute and performance
B)Competency and professional skepticism
C)Performance and integrity
D)Ethics and rules of conduct

Question

Quizplus · Accepted Answer

The international standards for the professional practice of internal auditing include two categories of standards: attribute standards (which relate to the characteristics of the internal audit activity and the individuals performing internal audit activities) and performance standards (which describe the nature of internal audit activities and provide criteria against which the performance of these activities can be measured). Competency, professional skepticism, ethics, and rules of conduct are all important aspects of internal auditing, but they fall under the attribute and performance categories of standards.

The International Standards for the Professional Practice of Internal Auditing