Testing the Work of the Internal Auditors Is Least Likely

Multiple Choice

Testing the work of the internal auditors is least likely when the external auditor has decided that:

A) the internal auditors will be used to directly assist in the conduct of the audit.
B) the internal auditors have operating responsibilities as well as their auditing role
C) the internal auditors are full-time employees of the client.
D) the reports of the internal auditors are consistent with the results of the work performed.