Which of the following best demonstrates internal auditors performing their work with proficiency?

Which of the following best demonstrates internal auditors performing their work with proficiency?
A . Internal auditors meet with operational management at each phase of the audit process.
B . Internal auditors adhere to The IIA’s Code of Ethics.
C . Internal auditors work collaboratively with their engagement team.
D . Internal auditors complete a program of continuing professional development.

Answer: D

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