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<p>a. Encourage the professionalization of internal auditing</p> <p>b. Establish the independence of the internal audit department and emphasize the objectivity of internal auditing</p> <p>c. Encourage external auditors to make more extensive use of the work of internal auditors</p> <p>d. Establish the basis for guidance and measurement of internal audit performance</p>
D) is the correct answer.
as the purpose is to uniform standard against which "evaluating the effectiveness of the internal audit performance outcomes"
The answer to this question would be a and b for the following reasons:
1st professionalism is required in every job and position
2nd independence and objectivity of the audit department are the best two words that affect the procedure of auditing since without independence the auditor would be given orders on what to disclose and not to disclose in terms of his audit, the same reasoning apply to objectivity, the auditor must be objective in his assessment of the financial position of the co,
The correct answer is A.
d. Establish the basis for guidance and measurement of internal audit performance
is the right answer
Answer (D) is correct.
Answer D is correct
Establish the basis for guidance and measurement of internal audit performance
Well as standards are guidelines so they are supposed to full-fill above listed uses, except perhaps (C), because external auditor shall, despite presence of strong internal audit department, do his work that he deems necessary. Depending on his risk assessment about the client.
I am not saying he will not use his work at all but he has to use professional scepticism the whole time.
