Which of the following is an indicator that the internal audit activity does not fully conform with the Standards?
A.
The quality assurance and improvement program identified several opportunities for the internal audit activity to make improvements.
B.
In lieu of an external assessment, the internal audit activity performed a self-assessment with independent external validation.
C.
During an internal quality assessment, it was identified that rotational auditors often perform consulting engagements for areas of the organization where they had previous responsibilities.
D.
External assessments are performed every five years by a competent internal audit team from the organization's parent company.
The internal audit activity should avoid conflicts of interest and maintain independence and objectivity. Rotational auditors performing consulting engagements in areas where they had previous responsibilities can impair their objectivity and independence, which is a non-conformance with the IIA Standards. References:
IIA Standard 1130 - Impairment to Independence or Objectivity.
IIA Standard 1100 - Independence and Objectivity.
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