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

Explanation:

Proficiency in internal auditing is not only about technical skills but also involves continuous education and staying updated with the latest practices and standards in the field.

Option D reflects the commitment to ongoing professional development, ensuring that internal auditors maintain and enhance their proficiency over time.

The Institute of Internal Auditors (IIA) emphasizes the importance of continuing professional development as a means to ensure auditors remain competent in their roles