The Work of an Internal Auditor Can Be Used to Complement

Multiple Choice

The work of an internal auditor can be used to complement, but not substitute for, the work of the independent auditor. Which of the following factors is not one of the considerations listed by ASA 610 that is relevant in determining the effect of an internal auditor's work on the audit?

A) past communications of the internal auditors with management
B) the organisational status
C) the scope of the work.
D) technical training and proficiency of the internal auditor.