Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?
A . The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.
B . The CAE encourages auditors to volunteer to support research work of the local professional institute.
C . The CAE requires auditors to periodically attest to the profession’s Code of Ethics.
D . The CAE reminds auditors to ensure workpapers are completed for audit engagements.

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Answer: B