How does the auditor evaluate the competence and objectivity of others who perform work for management?

Competence:
 

•  Educational level and professional experience
• Professional certification and continuing education
•  Audit policies, procedures, and checklists
•  Practices regarding their assignments
• The supervision and review of their audit activities
•  The quality of their working paper documentation, reports, and recommendations
• Evaluation of their performance
  Objectivity:
  The organizational status of the internal auditors responsible for the internal audit function
   Policies to maintain internal auditors objectivity about the areas audited
  The risk associated with the control being tested also plays a role in using the work of others. As the risk associated with the control increases, the auditor should perform more of the work.