What factors should an external auditor use to assess the objectivity and competence of internal auditors? I have answered this question below, but does anyone have anything to add?

External auditors often use the work of internal auditors, but it is important to gather their own data and opinions because there might be factors that play into the data given and their reliability. External auditors should factor in the experience, education and competence of the internal auditors. They should check their policies, procedures, and checklists they use for their audit. Their quality of work should be assessed as well in determining if they will use their information. Relevance and importance is another factor to assess. Is the internal audit free from bias, conflict of interest, and objectivity. Maybe some of the internal auditors let things slide because it's their friend they are auditing.