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9 In connection with the element of human resources, a firm's system of internal control should ordinarily provide that all personnel O demonstrate compliance with

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In connection with the element of human resources, a firm's system of internal control should ordinarily provide that all personnel O demonstrate compliance with independence policies O possess judgment, motivation and adequate experience. O seek assistance from persons having appropriate levels of knowledge. judgment, and authority. O participate in professional development activities that enable them to fulfill responsibilities assigned\fBy obtaining confirmation and taking appropriate action on information indicating noncompliance, the firm demonstrates the importance that it attaches to independence and makes the issue current for, and visible to, its personnel. Written confirmation O is not required since oral confirmation suffice per the standards. O may be in paper form or electronic form. O may be in paper format only. O may be in electronic format only

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