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According to IIA guidance, which of the following is true of the internal audit activity’s...

According to IIA guidance, which of the following is true of the internal audit activity’s quality assurance and improvement program?

1 Monitoring the internal audit activity’s performance must be ongoing

2 All aspects of the internal audit activity should be evaluated

3 The requirement for external assessments can be satisfied through self-assessments that are validated by an independent external party

4 The review of assurance services should be the primary focus

A.

1 and 2 only

B.

2 and 3 only

C.

1, 2 and 3

D.

1 3 and 4

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