In evaluating the extent to which the external auditor can rely on the work of the internal auditor,which of the following factors would the external auditor consider?

Question

Quizplus · Accepted Answer

The external auditor would consider all of the factors listed: the independence of the internal audit function from management, the design and comprehensiveness of their testing approach, and the documentation of their testing. All of these factors are important in evaluating the reliability of the work of the internal auditor.

In Evaluating the Extent to Which the External Auditor Can