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Which of the following best demonstrates conformance with the Standards regarding the internal audit activity's...

Which of the following best demonstrates conformance with the Standards regarding the internal audit activity's purpose authority, and responsibility?

A.

Discussion and formal presentation of the internal audit charter to the board of directors

B.

Certification by external auditors on the purpose, authority and responsibility of the internal audit activity

C.

Approval of senior management that the internal audit activity is functioning as originally designed

D.

Self-assessment of the internal audit activity completed by the chief audit executive

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