In assessing the competence and objectivity of an entity's internal auditor, an independent auditor least likely would consider information obtained from:

Question

Quizplus · Accepted Answer

Choice "D" is correct. Analytical procedures may be used to enhance the auditor's understanding of the client's business or to evaluate financial statement assertions, but generally would not be helpful in assessing the competence and objectivity of an entity's internal auditor. Choice "A" is incorrect. In assessing competence and objectivity, the auditor usually considers information obtained from discussions with management personnel. Choice "B" is incorrect. In assessing competence and objectivity, the auditor usually considers information obtained from external quality reviews of internal audit activities. Choice "C" is incorrect. In assessing competence and objectivity, the auditor usually considers information obtained from previous experience with the internal audit function.

In Assessing the Competence and Objectivity of an Entity's Internal