Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA’s Standards is applicable to a specific engagement?
A. The internal auditor may cite the use of other standards during audit communications.
B. If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA’s Standards.
C. If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the more restrictive standards.
D. If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the less restrictive standards.
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