Which of the following would be the best choice for a continuing professional development requirement for a newly created internal audit activity?

An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing ( Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations.
According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

The largest risks facing an organization should be mitigated by which type of controls?

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

Which of the following is a preventive control the organization could implement to mitigate fraudulent activity in the accounts payable department?