External auditor Maryann Smith may not rely on the work of internal auditor Raymond Jones unless
A)Jones is certified (CA,CGA,or CMA).
B)Jones is independent of the client.
C)Jones is supervised by Smith.
D)Smith obtains evidence that supports the competence,integrity,and objectivity of Jones.

Question

Quizplus · Accepted Answer

External auditors can rely on the work of internal auditors if they have evidence supporting the internal auditor's competence, integrity, and objectivity. Certification or direct supervision by the external auditor is not a requirement, but ensuring the internal auditor's work is reliable is crucial.

External Auditor Maryann Smith May Not Rely on the Work