All of the following refer to the competence of the internal audit function except:
A) The party in the entity to which the internal audit function reports.
B) The quality of internal audit documents and reports.
C) Professional certification.
D) Supervision and review of internal audit activities.

Question

Quizplus · Accepted Answer

The party in the entity to which the internal audit function reports does not refer to the competence of the internal audit function, but rather its reporting structure. The other options (B, C, and D) all relate to the competence of the internal audit function.

All of the Following Refer to the Competence of the Internal