The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
A.
The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
B.
The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
C.
The assigned internal auditor must not assume management responsibilities while performing the engagement
D.
The assigned internal auditor must maintain objectivity while performing the engagement.
The indication that an internal auditor was assigned to an assurance engagement is most strongly given by the requirement that the auditor must not assume management responsibilities while performing the engagement. This aligns with the principles of objectivity and independence, which are critical in assurance engagements to provide unbiased and reliable conclusions. Taking on management responsibilities could compromise the auditor's objectivity by involving them in the operations they are auditing.
IIA's International Standards for the Professional Practice of Internal Auditing.
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