The general standards for the professional practice of internal auditing include the following:
-Internal auditors should maintain their technical competence through continuing education.
_____
A)Independence,
B)Professional Proficiency,
C)Scope of Work,
D)Performance of Audit Work, and
E)Management of the Internal Auditing Department.

Question

Quizplus · Accepted Answer

Professional Proficiency includes maintaining technical competence through continuing education, ensuring internal auditors are knowledgeable and skilled in their field.

The General Standards for the Professional Practice of Internal Auditing