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Which of the following would provide the best support for internal auditors to meet their...

Which of the following would provide the best support for internal auditors to meet their continuing professional development requirements?

A.

Access to online internal audit and business skills courses.

B.

Records of self-assessment reports completed by the internal audit staff.

C.

Cosourcing arrangements with external providers on specific engagements.

D.

Performance reviews comparing internal auditors ' achievements against specified goals.

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