According to the Standards, which of the following is a requirement for internal audit professional...

Plans must include a path to certification so that each internal auditor has a certification in auditing finances.

Plans must ensure that staff development activities are based primarily on the skills and competencies needed to complete the audit plan.

Plans must include rotating audit areas so that auditors acquire business knowledge to be efficient in performing engagements.

Plans must include rotating auditors out into business units for temporary assignments so they can obtain more business knowledge.