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An external assessment was performed as part of the organization ' s quality assurance and...

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An external assessment was performed as part of the organization ' s quality assurance and improvement program. Which of the following conclusions confirms that the internal audit activity is in conformance with the Standards ' ?

A.

The chief audit executive is well qualified and has responsibilities over operational areas that the internal audit activity assesses.

B.

Periodic self-assessments are assigned to entry-level internal audit staff to support their continuing professional development.

C.

All audit workpapers are reviewed and signed by the engagement supervisor before the audit report is issued.

D.

Employees who rotate into the internal audit activity from other areas of the organization are assigned to audit areas where they previously worked, to take advantage of their operational expertise and experience.

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