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Gleim 113 one of the purposes of the international

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[3] Gleim #: 1.1.3One of the purposes of theInternational Standards for the Professional Practice ofInternal Auditing(“theStandards”) is toEncourage the professionalization of internal auditing.A.Establish the independence of the internal audit activity and emphasize theobjectivity of internal auditing.B.Encourage external auditors to make more extensive use of the work of internalauditors.C.Establish the basis for evaluating internal auditing performance.D.Gleim CIA Test Prep:Part 1 - Internal Audit Basics(720 questions)
Copyright 2013 Gleim Publications Inc.Page 1Printed for Sanja Knezevic
Answer (A) isincorrect. The professionalization of internal auditing is important butis not a direct purpose of theStandards.:
[4] Gleim #: 1.1.4Which Standards expand upon the other categories of Standards?

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