The general standards for the professional practice of internal auditing include the following:
-The internal auditing department should possess or should obtain the knowledge, skills, and disciplines needed to carry out its audit responsibilities.
_____
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 the internal auditing department should possess or obtain the necessary knowledge, skills, and disciplines to perform its responsibilities. This standard emphasizes the need for auditors to have the appropriate expertise and capabilities to conduct audits effectively.

The General Standards for the Professional Practice of Internal Auditing