According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?

According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?
A . Discussions with the chief audit executive.
B . A listing of employee profiles and certifications.
C . Inquiry of external auditors.
D . Validation by human resources.

View Answer

Answer: B

Explanation:

The best evidence of conformance with the Standards concerning the proficiency required of the internal audit activity would be a listing of employee profiles and certifications. This documentation provides concrete evidence of the knowledge, skills, and competencies of the internal audit staff, ensuring that they meet the requirements set forth by the professional standards and are capable of performing their duties effectively. This also aligns with the Standards’ requirement for the internal audit activity to possess the knowledge, skills, and other competencies needed to perform its responsibilities.

Reference: The Institute of Internal Auditors (IIA) – International Standards for the Professional Practice of Internal Auditing