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.
Answer: D