The General Standards for the Professional Practice of Internal Auditing

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-The director of internal auditing should establish a program for selecting and developing the human resources of the internal auditing department.
_____

A) Independence,
B) Professional Proficiency,
C) Scope of Work,
D) Performance of Audit Work, and
E) Management of the Internal Auditing Department.