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Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
A . The internal auditor reviews the physical access to merchandise during an inventory count.
B . The audit manager conducts an internal quality assessment of the internal audit activity’s adherence to the Standards.
C . The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
D . The board approves the annual performance evaluation of the chief audit executive.

Answer: A

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