With Regard to External Assessments of an Internal Audit Activity

Multiple Choice

With regard to external assessments of an internal audit activity (IAA) , which of the following is the chief audit executive required to discuss with the board?

A) External reviewer conflicts of interest, and the need for an external assessment more frequently than once every five years.
B) External reviewer conflicts of interest, and the timeline of the external assessment.
C) The need for an external assessment more frequently than once every five years, and the simplest method for the external reviewer to join the IAA's organization.
D) The simplest way for the external reviewer to join the IAA's organization, and the timeline of the external assessment.