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<li class="MsoListParagraph" style="margin-left:0cm;mso-list:l0 level1 lfo1">In staff assessment, staff did not say they don't have competence to carry out review. It not your place as non-staff to question that. That is role of board.<o:p></o:p></li></ul>
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<p class="MsoNormal"> If I am the person being audited – you are flat wrong – I have *<b>EVERY</b>* right to question the competence of those who are auditing when the results of that audit could end up in negative ramifications for the company that I work
 for.   That is like saying that when you hire an audit firm to check your financials – it is solely the role of the board of the audit firm to confirm that their staff are competent.  That is totally inaccurate – it is the responsibility of those being audited
 to make sure that those they have auditing them are competent to perform the task, anything else would be to leave the fate of the company being audited to chance.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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