The Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (IIA)does not include the broad category of
A)proficiency and due care.
B)nature of work.
C)performance of the engagement.
D)quality control.

Question

Quizplus · Accepted Answer

The Standards for the Professional Practice of Internal Auditing include categories such as proficiency and due care, nature of work, and performance of the engagement, but not quality control. Quality control is typically associated with external auditing standards.