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

Question

Quizplus · Accepted Answer

Choice "C" is correct. When assessing an internal auditor's objectivity, an independent auditor should consider the organizational level to which the internal auditor reports. Choice "A" is incorrect. Evaluating the adequacy of the internal auditor's audit plans would be performed when assessing an internal auditor's competence. Choice "B" is incorrect. Inquiring about the internal auditor's educational background and professional certification would be performed when assessing an internal auditor's competence. Choice "D" is incorrect. Reviewing the internal auditor's audit documentation (to determine the quality of the reports and recommendations) would be performed when assessing an internal auditor's competence.

When Assessing an Internal Auditor's Objectivity, an Independent Auditor Should