Best demonstrating conformance with IIA standards related to continuing professional development involves retaining evidence of training in the form of continuing education credits. This approach directly aligns with The IIA's requirements for auditors to maintain their professional competencies through ongoing professional development, for which continuing education credits are a measurable and verifiable method.
IIA's guidelines on Continuing Professional Development.

The best demonstration of conformance with the Standards regarding the internal audit activity's purpose, authority, and responsibility is the discussion and formal presentation of the internal audit charter to the board of directors. This ensures that the board is fully aware of and agrees with the internal audit's defined role within the organization, thereby establishing a clear basis for its operations and scope of work.
References: The IIA's International Standards for the Professional Practice of Internal Auditing on Charter requirements.

For general internal audit staff positions, the chief audit executive (CAE) is likely to describe IT requirements as needing to understand IT-related risk and general controls. This requirement is essential for general auditors to evaluate how IT risks impact broader organizational risks and understand basic IT controls without necessarily needing the specialized skills to evaluate IT governance or perform technical IT testing.
General hiring practices for internal auditors as advised by the IIA, focusing on foundational IT knowledge suitable for general audit roles.

The statement that a lack of controls is acceptable if the risk is reduced to an acceptable level in some other way is true. Risk management involves identifying, assessing, and responding to risks to achieve the objectives of the organization. If a risk can be mitigated to an acceptable level through alternative means other than traditional controls, such as risk avoidance or risk transfer, this approach can be deemed acceptable.
Risk management standards and frameworks, such as COSO and ISO 31000.

The board of directors should play a leading role in overseeing the ethical atmosphere of an organization. As the highest governance body, the board has the ultimate responsibility for setting the organization's tone at the top, including its ethical culture and practices. This responsibility includes overseeing senior management to ensure that ethical policies and practices are developed, communicated, and enforced throughout the organization.
IIA guidance on governance and ethical oversight.