The general standards for the professional practice of internal auditing include the following:
-Internal auditors should possess the knowledge, skills, and disciplines essential to the performance of internal audits.
_____
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 is directly related to the requirement that internal auditors should possess the necessary knowledge, skills, and disciplines essential for the performance of internal audits. This encompasses the auditors' ability to apply auditing standards, procedures, and techniques in the auditing process.

The General Standards for the Professional Practice of Internal Auditing