An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
An organization outsourcing much of its internal audit work to an external service provider should ensure that the external quality assessment is performed by a team that is truly independent and has no prior involvement with the organization's auditing activities. Option B, which consists of a team from an independent entity that previously employed the chief audit executive, fits this requirement. This ensures that the assessment is unbiased and conforms to the Standards, as the team has external expertise and no current conflicts of interest with the organization.
Only option A is really external. The other options provide somehow an involvement of the company under assessment
Why Option A is correct, why not C??