Evaluating the Quality of Client's Internal Audit Function

question 44

Essay

Evaluating the Quality of Client's Internal Audit Function.
An external auditor assesses the quality of the internal audit function to determine whether the internal auditors' work is relevant to the external audit and of sufficient quantity and quality. Describe the three factors of the internal audit function that would be considered by the external auditor in this quality assessment.

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Definitions:

Older Brother

A male sibling who is born before another child in a family.

Social Cognitive Theory

Albert Bandura’s expansion of social learning theory; holds that children learn gender roles through socialization.

Reinforcement

In behavioral psychology, a process by which a stimulus increases the probability of a preceding behavior by either a positive or negative reinforcement.

Parents

Individuals who have a biological or legal relationship to a child, responsible for the child's care, upbringing, and development.