All of the following refer to an internal auditor's competence except:
A) The party in the entity to which the internal auditor reports.
B) The quality of internal audit documents and reports.
C) Professional certification.
D) Supervision and review of internal audit activities.

Question

Quizplus · Accepted Answer

The party in the entity to which the internal auditor reports does not directly relate to the internal auditor's competence. The other options - quality of internal audit documents and reports, professional certification, supervision and review of internal audit activities - directly impact an internal auditor's competence.

All of the Following Refer to an Internal Auditor's Competence