According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.

Which of the following is the best example of an ongoing independent monitoring activity?

The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigate. Which of the following would most likely be the next step?

Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?

Which of the following is most accurate concerning corporate social responsibility?