NO$\mathrm{.}111$ An internal audit department recently established a quality assurance $($QA$)$ program. Which of the following activities Is MOST important to include as part of the QA program requirements? $($A$).$ Long$-$term Internal audit resource planning$($B$).$ Ongoing monitoring of the audit activities$($C$).$ Analysis of user satisfaction reports from business lines $($D$).$ Feedback from Internal audit staff