Question

The auditor is considering the use of the client’s internal auditors to assist in the audit. As a result, the auditor is evaluating the competence and objectivity of the internal auditors. Factors the auditor will consider when evaluating an internal auditor’s competence will include the following except:

a). The internal auditor’s education.

b). The internal auditor’s professional certifications.

c). The organizational level to which the internal auditor reports.

d)The internal auditor’s experience.

Answer 1

When the auditor considers the use of the client’s internal auditors to assist in the audit, he has to evaluate the completence and objectivity of internal auditor.

It focuses on two things, whether the internal auditor is competent enough and whether he maintains objectivity in his work.

Hence, he considers all except

c). The organizational level to which the internal auditor reports.

Since this is mot related to evaluating the competence and objectivity of the internal auditor,

rest all are the procedures of evaluating the same.