Alaia is developing internal auditing procedures for her company's IT department. She discovers information from an organization that provides internal auditors with standards and guidance on how to perform an audit, even though the standards are not IT specific. She learns that it is important for non$-$members of this organization to follow their standards because many regulators assess an auditor's performance based on these standards. The organization is:

Question $19$ options:

Control Objectives for Information and Related Technology $($COBIT$).$

Committee of Sponsoring Organizations $($COSO$).$

Gramm$-$Leach$-$Bliley Act $($GLBA$).$

Institute of Internal Auditors $($IIA$).$