According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?
A . Internal assessments are conducted to benchmark the internal audit activity’s performance against industry best practices.
B . Internal assessments must be performed at least once every five years by a qualified assessor.
C . An internal auditor may perform a peer review of a colleague’s workpapers, as long as the auditor wasn’t involved in the audit under review.
D . Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

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Answer: C