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?

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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