Final answer:
Internal auditors may violate professional standards of conduct if they fail to maintain proficiency through continuing education, potentially affecting their certification or membership status.
Step-by-step explanation:
Internal auditors are expected to adhere to a set of professional standards, which include maintaining their proficiency and competence through continuing education. If they do not keep up with their professional development, they may be in violation of the standards of professional conduct set forth by their governing body, such as the Institute of Internal Auditors (IIA). Failing to meet these requirements could impact their professional certification or membership status and may have legal or professional repercussions.