In Assessing the Competence of a Client's Internal Auditor,an External

question 70

Multiple Choice

In assessing the competence of a client's internal auditor,an external auditor most likely would consider the:

• A)Internal auditor's compliance with professional internal auditing standards.
• B)Client's policies that limit the internal auditor's access to management salary data.
• C)Evidence supporting a further reduction in the assessed level of control risk.
• D)Results of ratio analysis that may identify unusual transactions and events.