Which of the following is a key determinant used by external auditors to decide whether they can rely on work performed by the internal audit activity?
When deciding whether to rely on the work of internal auditors, external auditors often assess the objectivity of the internal audit activity. Objectivity assures that audits are performed impartially and without bias, which enhances the credibility of the audit work. This assessment is crucial for determining the reliability of the internal audit function ' s work for external audit purposes.
IIA Standard 1220: Objectivity, and external auditing standards regarding the use of internal auditors ' work.
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