Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity’s quality assessments?
A . The internal audit activity’s plan for resource allocation.
B . The amount of the organization’s potential loss prevented by the risk-based auditing of the internal audit activity.
C . The number of audits from the annual internal audit plan that were completed last year.
D . The qualifications and independence of the assessment Team.
Answer: B