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

question 889

Multiple Choice

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.

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Definitions:

Resilient Children

Children who are able to withstand and recover quickly from difficult conditions such as trauma, adversity, or stress.

Regulate Emotions

The capacity to control and react to feelings in a constructive and beneficial way.

School

An institution for educating children.

Traumatic

Referring to experiences or events that are emotionally disturbing or distressing, capable of causing long-term psychological impact.