Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
A . Attending annual professional conferences and seminars.
B . Participating in on-the-job training in various departments of the organization.
C . Pursuing as many professional certifications as possible.
D . Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
Answer: D
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