Standards 3.1 & 3.2 require:

• A. Appropriate competencies and continuous professional development
• B. High speed reporting
• C. Only internal control testing
• D. Strict independence

Answer: (A)

Standards 3.1 and 3.2 center on ensuring internal auditors have the right skills and keep building them over time. They require maintaining appropriate competencies and engaging in continuous professional development because effective auditing depends on up-to-date knowledge of risks, controls, methodologies, and regulatory changes. This foundation supports high-quality work, sound judgment, and the ability to adapt to evolving environments. Other options describe attributes that aren’t the primary focus of these standards—speed of reporting, restricting activity to internal control testing, or independence (which is addressed by other standards). So the emphasis on maintaining competencies and ongoing professional development makes it the best fit.