Which of the following is a performance standard under the International Standards for the Professional Practice of Internal Auditing?
A. proficiency and due professional care
B. independence and objectivity
C. requirement that the internal audit must be a CPA
D. engagement planning
Answer:D
Which of the following is a performance standard under the International Standards for the Professional Practice of Internal Auditing?
A. proficiency and due professional care B. independence and objectivity C. requirement that the internal audit must be a CPA D. engagement planning