According to the Quality Assurance and Improvement standards included in the International Standards for the Professional Practice of Internal Auditing, all are true of a quality assurance program, except:
　　a.External reviewers must be CPAs.
　　b.Results of quality assurance reports should be reported to the board of directors and senior management.
　　c.Quality assurance must include both ongoing and periodic internal assessments and periodic external assessments.
　　d.External assessments must occur at least every five years.
　　Answer:A
　　Choice "A" is correct. External reviewers must demonstrate competence in two areas: the professional practice of internal auditing and the external assessment process. Although CPAs likely possess these traits, a CPA is not required for the external review.
　　Choice "c" is incorrect. According to the Quality Assurance and Improvement standards included in the International Standards for the Professional Practice of Internal Auditing, quality assurance must include both ongoing and periodic internal assessments and periodic external assessments.
　　Choice "d" is incorrect. According to the Quality Assurance and Improvement standards included in the International Standards for the Professional Practice of Internal Auditing, external assessments must occur at least every five years.
　　Choice "b" is incorrect. According to the Quality Assurance and Improvement standards included in the International Standards for the Professional Practice of Internal Auditing, results of quality assurance reports should be reported to the board of directors and senior management.