The organization s procurement manager asks the internal auditor to deliver training to the procurement team on the organization’s third-party risk management process. Which of the following is the most appropriate response?
A.
The internal auditor should reject the request it she previously worked in the procurement area to maintain objectivity
B.
The internal auditor should reject the request if the internal audit team does not have the requisite expertise.
C.
The internal auditor should accept the request and in fact she may assume some management responsibilities temporarily if the result is a relevant training benefit
D.
The internal auditor may accept the request only if she defines the scope to ensure conformance with the Code of Ethics
According to the IIA ' s Code of Ethics and professional standards, internal auditors must maintain their independence and objectivity. However, they can provide training or advisory services as long as it does not impair these qualities. In this case, the internal auditor can accept the request to deliver training on the organization’s third-party risk management process if she clearly defines the scope and ensures that it aligns with the principles of integrity, objectivity, confidentiality, and competency. This means the auditor should not take on management responsibilities and should ensure that the training is within the boundaries of providing advice and guidance without making decisions or taking actions on behalf of management.
IIA Code of Ethics
IIA Standard 1130: Impairment to Independence or Objectivity
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