According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?

According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?
A . Discussions with the chief audit executive.
B. A listing of employee profiles and certifications.
C. Inquiry of external auditors.
D. Validation by human resources.

Answer: B