The independent external auditor decides that it is efficient to consider how the internal auditors work might affect the nature, timing, and extent of audit procedures. Thus, the independent auditor should assess both the competence and objectivity of the internal auditors. For each of the following procedures, select from the option list provided to show whether it is appropriate for assessing competence, objectivity, both, or neither. Each choice may be used once, more than once, or not at all.

Procedure	Answer
1. Update or obtain information about the supervision and review of internal auditors work.
2. Update or obtain information about the policies regarding the employment of relatives of internal auditors in audit-sensitive positions.
3. Evaluate evidence from a recent external quality review of the internal auditors.
4. Update or obtain information about the audit plans and procedures used by the internal auditors.
5. Evaluate the personal financial statements of the internal auditors.
6. Determine whether the internal auditors have direct access to the board of directors.
7. Update or obtain information about the professional certification of the internal auditors.
8. Update or obtain information about the continuing education programs provided to the internal auditors.
9. Consider information obtained in previous audits about the activities of internal auditors.
10. Consider whether the internal auditors are well paid.

Select an option below The independent auditor should perform this procedure to test the competence and objectivity of the internal auditors. The independent auditor should perform this procedure to test the competence but not the objectivity of the internal auditors. The independent auditor should perform this procedure to test the objectivity but not the competence of the internal auditors. The auditor would not perform this procedure. RESET CANCEL ACCEPT