Step-by-Step Detailed Explanation:
A . A plan that focuses on furthering the independence of the internal audit activity:
While independence is essential, it is not directly related to professional development planning, which addresses skill enhancement.
B . A plan that ensures internal auditors collectively possess expertise in various fields to avoid outsourcing:
This may be a benefit of professional development but is not its primary objective.
C . A plan based on individual preferences and proposals, which helps internal auditors achieve greater success:
This option emphasizes individual goals rather than aligning professional development with organizational needs.
D . A plan that focuses on filling gaps in the current skills needed to complete audit objectives:
Correct. Professional development should address skill gaps to enhance the internal audit activity's ability to meet its objectives effectively.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Professional Development and Resource Management.