When assessing internal auditors' objectivity, an independent auditor should:

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Considering policies that prohibit internal auditors from auditing areas where they were recently assigned helps to ensure their independence and objectivity. This is because if internal auditors are auditing areas that they recently worked in, they may be biased towards their previous work or may feel pressure to justify their previous decisions. Therefore, policies that prohibit this help to maintain their independence and objectivity. The other options are not directly related to assessing internal auditors' objectivity. B involves checking consistency, C involves comparing the internal auditor's assessment to the independent auditor's assessment, and D involves evaluating the quality of working paper documentation and recent audit recommendations. While these are important areas to evaluate, they are not as relevant to assessing objectivity.

When Assessing Internal Auditors' Objectivity, an Independent Auditor Should