Continuing Professional Development (CPD) is essential for internal auditors to maintain and enhance their skills and knowledge.
Responsibility for CPD:
While the organization and CAE provide support and resources, the primary responsibility for ensuring CPD rests with the individual internal auditors.
Options Analysis:
Option A: Individual internal auditors are responsible for their own CPD.
Option B: The CAE facilitates opportunities for CPD but is not solely responsible.
Option C: The board oversees overall governance and strategy but not individual CPD.
Option D: Engagement supervisors support auditors in their roles but do not manage their CPD.
Conclusion:
Individual internal auditors are responsible for ensuring their own continuing professional development.
[:, IIA's Continuing Professional Education Requirements, , ]
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