According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?
A . The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
B . The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
C . The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
D . The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.

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Answer: B