According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?
A . The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
B . The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported
monthly.
C . The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
D . The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
Answer: B
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