Ha! I bet some of these internal auditors wish they could just 'strictly follow a formal audit process' and not have to use their brains. Option C is too robotic for me.
I agree with Howard. Demonstrating the right skills and capabilities is crucial for internal auditors to fulfill their duties with due professional care.
Option B seems like the best choice here. Internal auditors need to have the necessary skills and expertise to properly carry out their audit responsibilities.
Reuben
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