Which of the following is a main category of the IIA Standards?

The correct answer identifies "Attribute standards" as a main category of the IIA (Institute of Internal Auditors) Standards. Attribute standards focus on the characteristics of organizations and individuals performing internal auditing. These standards serve as a foundation that defines the essential qualities for auditors, such as independence, objectivity, and proficiency.

For instance, these standards ensure that auditors adhere to ethical guidelines and possess the necessary skills to perform their roles effectively. The importance of attribute standards is exemplified by their role in enabling auditors to enhance the credibility and reliability of their work. By emphasizing the qualities and prerequisites that auditors must meet, organizations can cultivate a culture of accountability and integrity within the internal audit function.

Other options do not align with the established categories outlined by the IIA. Compliance and operational standards are not recognized as main categories in this context, while review standards do not represent an established category within the IIA Standards framework.