An auditor is planning an audit of a nonissuer's financial statements. The auditor decides to use the work of the entity's internal audit function to obtain audit evidence. Which of the following factors would LEAST likely influence the auditor's determination of the extent to which to use the internal auditors' work?

The level of competence of the internal audit function.

The extent to which the internal audit function's organizational status supports the objectivity of the internal auditors.

The materiality of the financial statement amounts and the risk of material misstatement of the assertions involved.

The specific audit software brand used by the internal audit function for data extraction.