The development and issuance of the Standards is an ongoing process. Which board engages in extensive consultation and discussion prior to the issuance of the Standards?
Hmm, I wonder if the advisory board might have a say in this too. They're probably involved in the consultation process, even if they don't have the final say.
I'm not too sure about this one. The external auditing boards might have some input, but I think the Internal Auditing Standards Board is the one that really calls the shots.
The Internal Auditing Standards Board seems like the obvious choice here. They're the ones responsible for developing and issuing the standards, after all.
Stevie
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