In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?

In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?
A . Involve board members in hiring activities and request advice.
B. Require all internal audit staff to complete the same training course on a general audit subject,
C. Require senior auditors to obtain a professional certification.
D. Provide a competency assessment of the internal audit staff.

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Answer: D