Which of the Following Is a Performance Standard Under the International

question 35

Multiple Choice

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

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Definitions:

Receiver

In communication, the individual or entity that interprets and responds to a message sent by a sender.

Communication Barriers

Obstacles that impede the flow or understanding of information between communicators.

Poor Choice

A decision or selection made that is considered suboptimal or bad in hindsight.

Defensiveness

The protective reaction or behavior individuals exhibit in response to perceived threats or criticism.