According to the IIA Standards, which of the following best describes the purpose of the internal audit activity's quality assurance and improvement program (QAIP)?
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A
To ensure compliance with regulatory requirements imposed by external bodies
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B
To enable an evaluation of the internal audit activity's conformance with the Standards and assess whether auditors apply ethical principles
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C
To measure the efficiency of audit report distribution to the board
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D
To replace the need for external quality assessments every five years