You Are the Audit Manager on the Audit of Tutoring

You are the audit manager on the audit of Tutoring Services, Inc.Tutoring Services, Inc.has an internal audit department.In your evaluation of the objectivity and competence of the internal audit department, you determine the following: The internal auditors report directly to the CFO.One of the six members of the internal audit department is a Certified Internal Auditor.Five of the six members of the internal audit department have less than two years of experience.The internal audit manager often helps out with the month end closing process, in order to maximize efficiency.