The general standards for the professional practice of internal auditing include the following:
-Internal auditors should collect, analyze, interpret, and document information to support audit results.
_____
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

The statement describes the Performance of Audit Work standard, which emphasizes the need for internal auditors to gather and analyze information to substantiate their findings and conclusions.

The General Standards for the Professional Practice of Internal Auditing