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tls043 tls043
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External auditors would consider internal auditors effective if they

▸ are independent of the operating units being evaluated.

▸ are competent and well trained.

▸ apply a systematic and disciplined approach, including quality control.

▸ All of these.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
Authors:
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Chintan13Chintan13
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