If a service provider has been providing internal audit services to a client, can that service provider also perform a QA? Does the amount of work being performed by the firm make a difference in the answer (e.g., 15%, 25%, 50%, 75%)?

Modified on Wed, Sep 18 at 11:02 AM

The use of the organization's external auditor to perform an external assessment could be a potential conflict of interest and may create questions regarding independence.