which of the following factors should an external auditor obtain updated information about when assessing an internal auditor's independence?

a) The reporting status/level of the internal auditor within the organization

b) The educational level professional experiences and the quality of work of the internal auditor

c) Whether policies prohibit the internal auditor from auditing areas where relatives are employed

d) whether the board of directors, audit comittee or owner manager oversees employent decisions related to the internal auditor