A chief audit executive (CAE) is considering hiring a candidate who most recently worked for a large public accounting firm What would be the CAE’s most likely concern regarding this candidate*?
The chief audit executive’s most likely concern regarding a candidate who most recently worked for a large public accounting firm is the potential conflict of interest. This is particularly relevant if the candidate was involved in auditing the organization or its competitors, or if they have relationships that could influence their objectivity.
IIA Code of Ethics and Standards on Objectivity
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