IIA Exam IIA-IAP Topic 3 Question 5 Discussion

Comprehensive and Detailed Step-by-Step Explanation:

Competency: Continuous professional development ensures auditors maintain and enhance their knowledge, skills, and expertise, directly supporting their ability to perform engagements effectively.

Other Options:

Option A: Integrity is a foundational ethical principle but is not developed through training or professional development.

Option B: Objectivity is influenced by ethical behavior and independence, not primarily by training.

Thus, the correct answer is C. Competency.