Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?
A . The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.
B. The CAE encourages auditors to volunteer to support research work of the local professional institute.
C. The CAE requires auditors to periodically attest to the profession’s Code of Ethics.
D. The CAE reminds auditors to ensure workpapers are completed for audit engagements.

View Answer

Answer: B