Who is responsible for ensuring internal auditors’ continuing professional development?

Who is responsible for ensuring internal auditors’ continuing professional development?
A . Individual internal auditors.
B . Chief audit executive.
C . The board.
D . Engagement supervisors.

View Answer

Answer: B

Explanation:

The Chief Audit Executive (CAE) is primarily responsible for ensuring internal auditors’ continuing professional development. The CAE plays a crucial role in setting the tone and priorities for the audit function, including the professional growth of the audit staff, to maintain the competence and effectiveness of the internal audit activity.

Reference: International Standards for the Professional Practice of Internal Auditing, particularly those related to human resources management within audit functions.