Which of the following scenarios demonstrates nonconformance with the Standards?

An internal auditor failed to expand the engagement and include managements preferences when determining the scope of an upcoming assurance engagement.

An internal audit activity lacks the skills need to perform a high-risk security engagement included on the annual audit plan.

A chief audit executive fated to perform a risk assessment prior to preparing the audit plan

An internal audit activity has existed for two years and has not undergone external quality assessment