Which of the following would be considered an impairment to an internal auditor ' s objectivity when performing a review of the organization ' s procurement function ' ?
A.
The internal auditor worked on the implementation of the accounting system within the organization before joining the internal audit activity last year
B.
The internal auditor is part of a multidisciplinary team tasked to assist with a new project implementation checklist within the organization
C.
The internal auditor worked as a sourcing specialist before joining the internal audit activity last year
D.
The internal auditor participates in a cross-departmental team for information and data security within the organization
An impairment to an internal auditor ' s objectivity when performing a review of the organization ' s procurement function would occur if the internal auditor worked as a sourcing specialist before joining the internal audit activity. Having previously worked in a role closely related to the function being audited, the auditor may have preconceived notions or biases that could affect their ability to perform an objective audit.
The IIA ' s International Standards for the Professional Practice of Internal Auditing on objectivity.
===============
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit