The internal audit activity of an organization obtained approval to add a senior auditor to its staff. The chief audit executive, audit manager, and audit supervisor each will interview the candidates. According to the Standards, which of the following best explains the involvement of management in the interview process?
A. Provides audit management with the opportunity to communicate expectations regarding ethical behavior standards.
B. Allows audit management to explain the criteria that will be used to evaluate the senior auditor's performance.
C. Assists audit management in planning by more effectively allocating the senior auditor to appropriate audits.
D. Enables audit management to outline its quality assurance and improvement program with the senior auditor.
Answer:C
The internal audit activity of an organization obtained approval to add a senior auditor to its staff. The chief audit executive, audit manager, and audit supervisor each will interview the candidates. According to the Standards, which of the following best explains the involvement of management in the interview process?
A. Provides audit management with the opportunity to communicate expectations regarding ethical behavior standards. B. Allows audit management to explain the criteria that will be used to evaluate the senior auditor's performance. C. Assists audit management in planning by more effectively allocating the senior auditor to appropriate audits. D. Enables audit management to outline its quality assurance and improvement program with the senior auditor.