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Which of the following factors should an external auditor obtain updated information about when assessing an internal auditor's competence? A. The reporting status of the internal auditor within the organization. B. The educational level and professional experiences 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 committee, or owner-manager oversees employment decisions related to the internal auditor. |
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