Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of Internal Auditing?

Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of Internal Auditing?
A . The chief audit executive (CAE) should report all stages of the OAlP’s development and key milestones.
B. The CAE should report only corrective action plans that meet external assessor or stakeholder requirements.
C. The CAE should establish the form and content of program communication so that it is in alignment with the internal audit activity charter.
D. The CAE should disclose program details only after both internal and external assessments have been completed.

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Answer: D