Question ID: CIA1 M1 Q067 (Topic: A. Required Elements of QAIP)
- This topic has 1 reply, 2 voices, and was last updated 1 year, 4 months ago by Brian Hock.
Which of the following persons might be considered when conducting a periodic external review of the IAA in an organization’s regional office?
I. An auditor from headquarters.
II. An internal audit “peer” from another organization’s IAA.
III. A tax consultant who has no audit experience but will review only technical matters related to tax audits.
IV. An external chartered accountant with internal auditing experience who has been an external auditor of the organization’s external financial reports.
Why 1 and 4 are correct, I think they will not be independent?
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