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Which of the following statements is true regarding the internal audit activity's quality assurance and...

Which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?

A.

The QAIP scope includes assurance work performed by the internal audit activity but not consulting work.

B.

The QAIP verifies conformance with the Definition of Internal Auditing, Code of Ethics, and Standards.

C.

QAIP reports are for internal use primarily and typically are not shared with members outside of the internal audit activity.

D.

QAIPs make a distinction between fully outsourced internal audit activities and in-house internal audit teams, as a different set of criteria is applied for each.

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