Question: 6 ( Static ) part g [ LO 7 - 4 , 7 - 6 ] g . When a CPA decides that the work
Static part g LO
g When a CPA decides that the work performed by internal auditors may have an effect on the nature, timing, and extent of the CPAs procedures, the CPA should consider the competence and objectivity of the internal auditors. Relative to objectivity, the CPA should:
Multiple Choice
Consider the organizational level to which the internal auditors report the results of their work.
Review the internal auditors' work.
Consider the qualifications of the internal audit staff.
Review the training program in effect for the internal audit staff.
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