According to the Standards, in today’s technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?

According to the Standards, in today’s technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?
A . Auditors must have an IT specialty in at least one of their organization’s key information technology systems.
B. Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.
C. Auditors must understand their organization’s integrated test facilities and generalized audit software.
D. Auditors must understand their organization’s IT governance, risk, and control processes.

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Answer: D