In Assessing the Competence of a Client's Internal Auditor, an Independent

Multiple Choice

In assessing the competence of a client's internal auditor, an independent auditor most likely would consider the:

A) Internal auditor's compliance with professional internal auditing standards.
B) Client's policies that limit the internal auditor's access to management salary data.
C) Evidence supporting a low assessed level of control risk.
D) Results of ratio analysis that may identify unusual transactions and events.