If the independent auditors decide that the work performed by the internal auditors may have a bearing on their own procedures, they should consider the internal auditors': a. competence and objectivity. b. efficiency and experience. c. independence and review skills. d. training and supervisory skills.

Letter A is correct. Competence and objectivity

Explanation:

The internal auditors' code of ethics sets out principles and behavioral rules to promote safety and reliability.

In the situation exposed by the wording of the question, the following principles should be analyzed:

Competence: Internal auditors apply the experience, knowledge and skills to perform the internal audit function and requirements.Objectivity: Professional objectivity is expected in the evaluation and communication of relevant information about an activity performed. The assessment and circumstances are analyzed in order not to influence the judgments in favor of self-interest and third parties.

Its stage conventional