With regard to the internal audit activity’s quality assurance and improvement program, which of the following must be reported to the board?

With regard to the internal audit activity’s quality assurance and improvement program, which of the following must be reported to the board?
A . A statement of independence of the organization’s internal auditors.
B . Meeting minutes with the assessment team, if key risks were identified and discussed.
C . Frequency of the quality assessments being performed.
D . Summary of previous internal assessments undertaken.

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Answer: C