According to the International Professional Practices Framework, Which of the Following

question 448

Multiple Choice

According to the International Professional Practices Framework, which of the following statements is true regarding the use of the statement, "Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing," when communicating results of a seven-year-old internal audit activity?

• A) The statement may be used only when conducting international engagements.
• B) The statement may be used only if the results of the quality assurance and improvement program support the statement.
• C) The statement may be used whether or not the internal audit department has an external quality assessment review or an independent validation of a self-assessment.
• D) The statement should not be used for a consulting engagement.