When considering the competence of internal auditors,external auditors should obtain evidence about the
A)educational and experience qualifications of the internal auditors.
B)organizational status of the internal auditors.
C)lines of communication within the entity of the internal auditors.
D)the size of the internal audit department.

Question

Quizplus · Accepted Answer

The educational and experience qualifications of the internal auditors are the most relevant factor in assessing their competence. The external auditors need to evaluate the internal auditors' technical knowledge and ability to perform their assigned tasks in a professional manner. The other factors listed may be relevant, but they are not directly related to the competence of the internal auditors.

When Considering the Competence of Internal Auditors,external Auditors Should Obtain