Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?
A、There is evidence that management and directors consistently act on internal audit recommendations
B、The internal audit function has a direct line of communication to the audit committee
C、No audit manuals or working papers are available for inspection
D、Internal auditors are recruited on technical qualifications and demonstrated proficiency
A、There is evidence that management and directors consistently act on internal audit recommendations
B、The internal audit function has a direct line of communication to the audit committee
C、No audit manuals or working papers are available for inspection
D、Internal auditors are recruited on technical qualifications and demonstrated proficiency
【参考答案及解析】
Rationale： This may suggest that internal audit work is not properly planned, reviewed or documented： a failure of due professional care. The other options show good status, scope and technical competence.
Rationale： This may suggest that internal audit work is not properly planned, reviewed or documented： a failure of due professional care. The other options show good status, scope and technical competence.