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The chief audit executive hired a consultant to update the internal audit function's methodologies. Which of the following would best ensure that the internal audit function will adhere to the updated methodologies?
Correct Answer: C
The most effective way to ensure adherence to updated methodologies is through training that reviews and explains the changes in detail. A recorded training session allows all auditors to learn consistently and revisit the content as needed. Option A improves accessibility but does not ensure understanding or compliance. Option B documents acknowledgment but does not ensure comprehension. Option D provides awareness but lacks sufficient depth. Reference: IIA Practice Guide - Developing Internal Audit Methodologies.