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With regard to the internal audit activity’s quality assurance and improvement program, which of the following topics would the chief audit executive include on the quarterly board meeting agenda?

With regard to the internal audit activity’s quality assurance and improvement program, which of the following topics would the chief audit executive include on the quarterly board meeting agenda?
A . The scope and frequency of both internal and external quality assessments.
B. The list of audit engagements that will be assessed during the year.
C. The number and qualifications of internal audit staff members assigned to perform internal assessments during the year.
D. The compensation structure of the qualified assessment team.

Answer: D

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