auditor
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Free InquiryWhen assessing an internal auditor’s objectivity, an independent auditor should
A. Perform tests of controls to determine whether significant internal control activities are properly maintained.
B. Analyze the risk factors that relate to misstatements arising from the misappropriation of assets.
C. Review the internal auditor’s reports to verify that the conclusions reached are consistent with the procedures performed.
D. Consider the policies that prohibit the internal auditor from auditing areas where relatives are employed in key management positions.
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