Providing access to online internal audit and business skills courses is the best support for internal auditors to meet their continuing professional development requirements. This resource offers auditors the opportunity to continuously enhance their knowledge and skills in a flexible and accessible manner, which is crucial for maintaining the proficiency and effectiveness required by the IIA standards.
IIA ' s Continuing Professional Education (CPE) requirements

The level of competence of internal audit staff critically influences their proficiency in carrying out audit engagements. Competence encompasses the knowledge, skills, and other attributes necessary to perform audit tasks effectively. It affects the quality of the audits conducted and the value the audit team adds to the organization, ensuring that audits are performed with the required professional care and skepticism.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

The statement that a report, including the results of both internal and external assessments, must be provided to the board annually is true regarding the reporting of results of the quality assurance and improvement program (QAIP) to senior management and the board. Regular reporting of QAIP results ensures that the board is continually informed about the effectiveness and conformance of the internal audit activity with established standards and practices. References: Institute of Internal Auditors (IIA) - Standard 1320 - Reporting on the Quality Assurance and Improvement Program

According to the IIA ' s guidance on risk management, the internal audit activity is not responsible for managing risks directly but plays a key role in evaluating the effectiveness of risk management processes.
One way internal auditors contribute is by using established risk management or control frameworks to assist in identifying and assessing risks during their audits. This enables auditors to provide valuable insights and recommendations regarding risk management practices in the organization.
The Institute of Internal Auditors (IIA) - Guidance on Risk Management

According to IIA standards, both assurance and consulting engagements require a final engagement report.
This report communicates the results and recommendations of the internal audit activity's findings, regardless of the type of engagement. The final engagement report is critical for ensuring transparency and accountability in both assurance and consulting services, providing essential feedback to stakeholders.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.