According to the Standards, Which of the Following Statements Best

Multiple Choice

According to the Standards, which of the following statements best describes the required content of the chief audit executive's (CAE) report to senior management and the board on the internal audit activity (IAA) ?

A) The CAE must report on significant risk exposures, control issues, and governance issues.
B) The CAE must report on policies, procedures, and best practices of the IAA.
C) The CAE must report on quality assurance techniques, statistical analysis methods, and other analytical processes used.
D) The CAE must report on auditors' continuing education activities, staffing changes, and any outsourcing to external parties.