IIA Standards include:
A)attribute standards.
B)performance standards.
C)interpretations.
D)both attribute standards and performance standards.

Question

Quizplus · Accepted Answer

IIA Standards include both Attribute Standards that describe the characteristics of organizations and individuals performing internal audit activities and Performance Standards that describe the nature of internal audit activities and provide quality criteria against which the performance of these services can be measured. The standards also include Interpretations, which provide guidance on how to apply the standards in specific situations.

IIA Standards Include