When considering the competence of internal auditors,external auditors should obtain evidence about the
A) Educational and experience qualifications of the internal auditors.
B) Organizational status of the internal auditors.
C) Lines of communication within the entity of the internal auditors.
D) The size of the internal audit department.

Question

Quizplus · Accepted Answer

Obtaining evidence about the educational and experience qualifications of the internal auditors is the best choice when considering the competence of internal auditors. This evidence helps external auditors assess the skills and knowledge of the internal auditor team and allows them to evaluate whether the team has the necessary competence to perform their job effectively. The other choices (B, C, and D) may be relevant but are not as directly related to assessing the competence of the internal auditors.

When Considering the Competence of Internal Auditors,external Auditors Should Obtain