Which of the following statements is true about The IIA Global Internal Audit Competency Framework?

Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
A . The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
B . The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
C . The framework lists the core competencies internal auditors should possess before attempting to attain The IIA’s Certified Internal Auditor certification.
D . The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.

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Answer: B