What aspect should NOT be included in an internal audit checklist for assessing competence?

An internal audit checklist for assessing competence should focus on the key elements that directly relate to the skills and abilities necessary for employees to perform their tasks effectively. As such, checking employee satisfaction scores is not directly relevant to evaluating competence itself.

Competence relates closely to the specific skills and qualifications that employees need to perform their roles. Therefore, reviewing training records, evaluating the effectiveness of training, and assessing required competencies are all pertinent actions that contribute to understanding whether employees have the necessary skills and training to meet organizational standards.

In contrast, while employee satisfaction can provide valuable insights into the workplace environment, it does not specifically measure the individual's capability or training sufficiency. Therefore, it is not appropriate to include it in a checklist aimed specifically at assessing competencies.