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:

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;

answer(d) all of the choices are correct;