Which of the following is the GREATEST consideration when making this decision?

December 17, 2021 by Admin

An external audit team is deciding whether to rely on internal audit’s work for an annual compliance audit. Which of the following is the GREATEST consideration when making this decision?

  • Independence of the internal audit department from management’s influence
  • Professional certifications held by the internal audit team members
  • Years of experience each of the internal auditors have in performing compliance audits
  • The level of documentation maintained by internal audit and the methods used to collect evidence

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