When Assessing the Internal Auditors' Competence, the Independent CPA Should

When assessing the internal auditors' competence, the independent CPA should obtain information about the:

A) Organizational level to which the internal auditors report.
B) Educational background and professional certification of the internal auditors.
C) Policies prohibiting the internal auditors from auditing areas where relatives are employed.
D) Internal auditors' access to records and information that is considered sensitive.