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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