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B is corrent because internal auditor compliance with professional internal auditing standards will reflect positively on evaluation of the competence of the internal auditor.
A is incorrect because, while evidence supporting a further reduction in the assessed level of control risk (i.e., tests of controls) may relate to the competence of internal auditors, it is more likely that it will relate to other controls within the system.
C is incorrect because limitations placed by management upon the internal auditor address internal auditor independence more directly than they address competence.
D is incorrect because such results of ratio analysis will not ordinarily provide significant information on the competence of the client’s internal auditor.