单选题 The Standards for the Professional Practice of Internal Auditing are classified in five major categories. 1. Independence. 2. Professional proficiency. 3. Scope of work. 4. Performance of audit work. 5. Management of internal audit department Which of the following statements, regarding internal auditing responsibility and authority, is incorrect?

A、 Internal auditors are expected to comply with standards of professional conduct.
B、 The understandability of audit reports is the responsibility of internal auditors.
C、 Follow-up on actions noted in audit findings is not required of internal auditors.
D、 Internal auditors are responsible to service the organization.

【正确答案】 C

【答案解析】