The standards for the professional practice of internal auditing include all of the following except:
A) professional proficiency.
B) performance of audit work.
C) management of the accounting department.
D) independence.
E) scope of work.

Question

Quizplus · Accepted Answer

The standards for the professional practice of internal auditing do not include the management of the accounting department, as internal auditing focuses on evaluating and improving the effectiveness of risk management, control, and governance processes.

The Standards for the Professional Practice of Internal Auditing Include