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B is corrent because when assessing internal auditors’ competence, auditors consider the quality of internal auditors’ working paper documentation, as well as educational level, professional experience, professional certification, audit policies, and practices regarding assignment, supervision and performance.
A is incorrect because a limitation on auditing sensitive matters does not address competence directly.
C is incorrect because organizational level is a consideration in assessing internal auditor objectivity.
D is incorrect because while internal auditors may or may not assess control risk for their own purposes, it is not ordinarily a consideration when external auditors consider their competence.