In which of the following situations may the internal audit activity report conformance with the Standards?

In which of the following situations may the internal audit activity report conformance with the Standards?
A . An internal audit activity has been in existence at least five years and has not completed an external assessment,
B. An internal auditor was assigned to an audit engagement but did not meet individual objectivity requirements.
C. The internal audit activity prepared an internal audit plan that was not risk-based.
D. The internal audit activity has been in existence fewer than five years, but periodic self-assessments were conducted.

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Answer: D