When an independent auditor decides that the work performed by internal auditors may have a bearing on the nature, timing and extent of contemplated audit procedures, the independent auditor should plan to evaluate the objectivity of the internal auditors.Relative to objectivity, the independent auditor should:
A)consider the organisation level to which internal auditors report the results of their work.
B)review the quality control program in effect for the internal audit staff.
C)examine the quality of the internal audit reports.
D)consider the qualifications of the internal audit staff.

Question

Quizplus · Accepted Answer

The objectivity of internal auditors is influenced by the level to which they report within the organization. Reporting to a high level, such as the audit committee, enhances their objectivity.

When an Independent Auditor Decides That the Work Performed by Internal