Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?

Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?
A . The IIA’s Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
B . Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.
C . Periodic internal assessments provide the most current and independent recommendations for improvement.
D . The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.

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Answer: D