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.

View Answer

Answer: D

Explanation:

Demonstrating proficiency as an internal auditor is best reflected through continuous professional development. This involves adhering to The IIA’s requirement for ongoing education to maintain proficiency and relevancy in the field of internal auditing. Continuous professional development ensures that auditors are up-to-date with the evolving audit practices, standards, and relevant regulatory requirements, thus enhancing their capability to perform effectively.

Reference: The IIA’s Code of Ethics and Continuing Professional Development standards.