An organization established 20 years ago has had its internal audit activity in place for...

To state that it is in conformance with the Standards, the internal audit activity must conduct periodic internal assessments and document the results. These assessments ensure that the internal audit activity continuously aligns with the IIA Standards, and any nonconformance issues are identified and addressed. References:

IIA ' s International Standards for the Professional Practice of Internal Auditing (Standards).

IIA Practice Guide on Quality Assurance and Improvement Program.