Final answer:
When assessing the competence of an internal auditor, an independent CPA would most likely obtain information about the quality of the internal auditor's work, the organization's commitment to integrity and ethical values, and the organizational levels to which the internal auditor reports.
Step-by-step explanation:
When assessing the competence of an internal auditor, an independent CPA would most likely obtain information about the quality of the internal auditor's work, the organization's commitment to integrity and ethical values, and the organizational levels to which the internal auditor reports. Regarding the quality of the internal auditor's work, the CPA would review the auditor's past performance, including the accuracy and thoroughness of their audits. They would also consider any feedback received from management and external stakeholders.
In terms of the organization's commitment to integrity and ethical values, the CPA would evaluate the organization's code of conduct, whistleblower policies, and any instances of ethical misconduct that may have occurred. To understand the influence of management on the scope of the internal auditor's duties, the CPA would examine the reporting structure and assess whether there is sufficient independence for the auditor to carry out their responsibilities effectively.