External financial statement auditors must obtain evidence regarding what attributes of an internal audit department if the external auditors intend to rely on the internal auditor's work?

Question

Quizplus · Accepted Answer

According to the International Standards on Auditing (ISA), external auditors must obtain evidence regarding the competence, objectivity, and ethical behavior of the internal audit department if they intend to rely on their work. These attributes are covered under choice A. Choice B pertains to the nature, timing, and extent of internal audit procedures, while choice C covers the organizational status and independence of the internal audit department. Choice D is not relevant to the question.

External Financial Statement Auditors Must Obtain Evidence Regarding What Attributes