Which of the following factors should an external auditor obtain updated information about when assessing an internal auditor’s competence?
A.Whether the board of directors, audit committee, or owner-manager oversees employment decisions related to the internal auditor
.B.The reporting status of the internal auditor within the organization.
C.Whether policies prohibit the internal auditor from auditing areas where relatives are employed.
D.The educational level and professional experiences of the internal auditor.
D.The educational level and professional experiences of the internal auditor
In assessing the competence of an internal auditor, the auditor should consider such factors as (1) educational level and professional experience; (2) professional certification and continuing education; (3) audit policies, programs, and procedures; (4) supervision and review of the internal auditor’s activities; (5) practices regarding assignment of internal auditors; (6) quality of documentation, reports, and recommendations; and (7) evaluation of the internal auditor’s performance (AU-C 610).