Which of the following factors should an external auditor obtain updated informa

Question

      Which of the following factors should an external auditor obtain updated information about when assessing an internal auditor's competence?

a.        The reporting status of an internal auditor within the organization.

b.       The educational level and professional experiences of the internal auditor.

c.        Whether policies prohibit the internal auditor from auditing areas where relatives are employed.

d.       Whether the board of directors, audit committee, or owner-manager oversees employment decisions of the internal auditor.

Explanation / Answer

b.       The educational level and professional experiences of the internal auditor.

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