When an independent auditor decides that the work performed by internal auditors may have a bearing on the nature, timing, and extent of planned audit procedures, the independent auditor should evaluate the objectivity of the internal auditors. Relative to objectivity, the independent auditor should:

a. Consider the organizational level to which internal auditors report.

b. Review the quality control program in effect for the internal audit staff.

c. Examine the quality of the internal audit reports.

d. Consider the qualifications of the internal audit staff.

Choose the correct answer.