An external assessment was performed as part of the organization's quality assurance and improvement program. Which of the following conclusions confirms that the internal audit activity is in conformance with the Standards'?
Ha! Putting the chief audit executive in charge of operational areas they're assessing? That's a recipe for disaster. Option A is a big no-no in my book.
I don't know, option D seems like a good idea to me. Using the operational expertise of employees rotated in from other areas could really strengthen the audit process.
I'm pretty sure the correct answer is C. Having the audit workpapers reviewed and signed by the engagement supervisor is a clear indication that the internal audit activity is in conformance with the Standards.
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