A new internal auditor was recently recruited to the internal audit activity from the organization's...

The time it may take the new auditor to complete the assignment and report the findings to management.

The qualifications of the new auditor and whether the auditor's business knowledge is relevant to the assignment.

The potential for a conflict of interest to exist or appear to exist if the new auditor undertakes these assignments.

The knowledge the new auditor may have of control weaknesses in the finance department.