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.
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