The board scheduled a meeting with the chief audit executive (CAE) to determine why the...

A documented plan for attending professional conferences provides evidence that the internal audit function has established structured continuing professional development activities intended to maintain and enhance staff competencies. Professional development can include conferences, seminars, formal training, certifications, webinars, professional-body activities, and other learning opportunities relevant to internal audit responsibilities. Engagement workpapers demonstrate audit work performed but do not document continuing education. Lists of recommendations relate to engagement results, while future project worksheets support planning rather than auditor competency development. Although completed training records would provide stronger evidence of actual participation, among the available options the documented professional conference plan is the only evidence directly connected to continuing professional development requirements. Therefore, option A best supports the CAE’s explanation for the training budget.