A.Internal auditors meet with operational management at each phase of the audit process.

B.Internal auditors work collaboratively with their engagement team.

C.Internal auditors adhere to The IIA's Code of Ethics.

D.Internal auditors complete a program of continuing professional development.

A.The internal audit activity reports directly to the board on the engagements it performs.

B.The completion of engagements is based on the assumption that fraudulent activities may exist.

C.Internal auditors undertake the necessary training to complete their audit work.

D.Internal auditors consider the use of technology-based audit and other data analysts techniques

A.A monitoring process,

B.An information and communication process.

C.A risk assessment process.

D.A strategic objective-setting process.

A.Assurance engagements for functions over which the chief audit executive (CAE) has responsibility are overseen by a party outside the internal audit activity

B.Internal auditors provide consulting services relating to operations for which they had previous responsibilities

C.Internal auditors provide consulting services relating to operations for which they have current responsibilities

D.Consulting engagements for functions over which the CAE has responsibility are overseen by a party outside the internal audit activity

A.Process-level

B.Activity-level

C.Transaction-level

D.Entity-level