According to the Performance standards included in the International Standards for the Professional Practice of Internal Auditing, effective management of internal audit activities is characterized in part by:
　　a.Objective and relevant assurance.
　　b.Contributions to the effectiveness and efficiency of governance.
　　c.Consultation of practice aids.
　　d.Conformity to the Standards and Code of Ethics.
　　Answer:D
　　Choice "D" is correct. Effective management of internal activities is generally characterized by conformity with mandatory guidance of the International Professional Practice Framework (IPPF) including engagement in activities that meet the definition of internal auditing, conformity with International Standards, and adherence to the Code of Ethics.
　　Choice "a" is incorrect. Objective and relevant assurance is generally viewed as a characteristic of value added services.
　　Choice "b" is incorrect. Activities that contribute to the effectiveness and efficiency of governance are typically a characteristic of adding value rather than effective management.
　　Choice "c" is incorrect. Although consultation of practice aids is a useful management tool, the practice aids are considered to be strongly recommended rather than mandatory guidance and are not cited in the performance standards as evidence of effective management.