Which of the following factors is not considered in assessing the quality of the internal audit?
A) Quality of working-paper documentation, reports, and recommendations.
B) Review of quality of audit policies, programs, and procedures.
C) Attestation services as demanded by market place.
D) Educational level and professional experience.

Question

Quizplus · Accepted Answer

Attestation services are not typically considered in assessing the quality of the internal audit. Attestation services are a separate function that involves evaluating and providing assurance on information that is not generated internally by the organization. The other factors listed, including the quality of working-paper documentation, review of audit policies and procedures, and the educational level and professional experience of the audit team, are all important in assessing the quality of the internal audit function.

Which of the Following Factors Is Not Considered in Assessing