試験IIA-CRMA トピック1 問題230 スレッド

A. An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.

B. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.

C. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

D. Internal assessments must be performed at least once every five years by a qualified assessor.