Which of the following activities aligns with The IIA ' s Core Principles for the Professional Practice of Internal Auditing?
A.
The chief audit executive reports to senior management for compensation decisions and communications of audit results to the board
B.
Final reports from consulting engagements show the summary of findings, and the internal auditor’s advice is clearly distinct and separate from management ' s decisions
C.
Internal auditors rotate through operations and management positions then perform audit engagements on these areas to ensure timely application of their knowledge
D.
Due to limited resources, internal auditors prioritize assurance on internal controls and risk management and exclude evaluating governance processes, which are deemed outside of their core responsibilities
According to The IIA ' s Core Principles for the Professional Practice of Internal Auditing, one of the key principles is that internal auditors should be objective and free from undue influence (independence). The correct option that aligns with these principles is B, where final reports from consulting engagements provide a summary of findings and ensure that the auditor’s advice is distinctly separated from management ' s decisions. This separation supports the principle of objectivity and avoids conflicts of interest, which is fundamental in upholding the integrity and independence of the internal audit function.
The IIA ' s Core Principles for the Professional Practice of Internal Auditing
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