In assessing the competence of an internal auditor,an independent CPA most likely would obtain information about the
A) Quality of the internal auditor's work.
B) Organization's commitment to integrity and ethical values.
C) Influence of management on the scope of the internal auditor's duties.
D) Organizational levels to which the internal auditor reports.

Question

Quizplus · Accepted Answer

In assessing the competence of an internal auditor, an independent CPA is most likely to obtain information about the quality of the internal auditor's work. This includes assessing the internal auditor's knowledge, skills, and experience, as well as the effectiveness of their work in identifying risks and providing recommendations for improving internal controls. The other choices may also be relevant in assessing the overall effectiveness of the internal audit function, but they are not directly related to assessing the competence of the internal auditor.

In Assessing the Competence of an Internal Auditor,an Independent CPA