The international standards for the professional practice of internal auditing include which two categories of standards?
A) attribute and performance
B) competency and professional skepticism
C) performance and integrity
D) ethics and rules of conduct

Question

Quizplus · Accepted Answer

The two categories of standards for the professional practice of internal auditing are attribute and performance standards. Attribute standards relate to the characteristics of organizations and individuals performing internal audit activities, while performance standards describe the nature of internal audit activities and the quality of performance that should be achieved by internal auditors.

The International Standards for the Professional Practice of Internal Auditing