Similar to Question 701, the IIA Standards emphasize that internal auditors must understand their organization's IT governance, risk, and control processes to be effective in their roles (Option D). The understanding of these elements is crucial in today's technology-driven business environments, as it enables auditors to assess and provide assurance on the effectiveness of the organization's IT-related controls and risk management processes.References:
* IIA Standards, Standard 1210.A3: Proficiency - Technology-based Audit Techniques
* IIA's International Professional Practices Framework (IPPF)