An external review should be relevant to the particular internal auditing department being evaluated. To that end,
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An external review should be relevant to the particular internal auditing department being evaluated. To that end, the first step in such a review is to compare the department's charter with the requirements set forth by the Standards on:
a. Independence.
b. Professional proficiency.
c. Scope ofwork.
d. Performance of audit work.
e. Management of the internal auditing department.
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