What is the primary reason a chief audit executive should dedicate time and resources to support continuing professional development of internal audit staff?
A.
To ensure that internal audit staff maintain high overall job satisfaction.
B.
To ensure that internal audit staff acquire continuing professional education credits timely.
C.
To ensure that top risks are mitigated to an acceptable level.
D.
To ensure that internal audit staff have the competency to address high-priority risks.
The primary reason for investing in continuing professional development is to ensure internal auditors possess the knowledge, skills, and competencies necessary to effectively address the organization's high-priority risks. This aligns with IIA Standards, which emphasize the internal audit activity must collectively have the competencies to fulfill its responsibilities.
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Kozy
1 month agoabdullah01
1 year agoElvoo
1 year, 1 month ago