Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other…

Question

Options

• AThe financial interest the service provider may have in the organization.
• BThe relationship the service provider may have had with the organization or the activities being
• CCompensation or other incentives that may be applicable to the service provider.
• DThe service provider's experience in the type of work being considered.

• B
  3% (1)
• C
  6% (2)
• D
  92% (33)

Explanation

When selecting an external service provider, the CAE must ensure that the provider possesses the necessary knowledge, skills, and competencies relevant to the specific type of work being reviewed. This is best demonstrated by the provider's experience in the relevant field (Option D). The other options, such as financial interest (Option A), prior relationships (Option B), and compensation (Option C), are considerations for assessing potential conflicts of interest or independence but are not primary criteria for evaluating technical competency.

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