The $\_\_\_\_\_\_\_\_\_\_$ provides internal auditors with standards and guidance on how to perform an audit. The standards are not technology$-$audit specific and can be applied to any audit or assessment, such as accounting or business audits.

Question $1$ options:

International Organization for Standardization $($ISO$)$

ISO$/$IEC $27001$

Institute of Internal Auditors $($IIA$)$

Committee of Sponsoring Organizations $($COSO$)$