When dealing with various stakeholders which of the following is true regarding an internal auditor ' s responsibility to remain objective and independent?
A.
When deciding between conflicting reports of a control ' s performance from a control operator and the operator ' s manager the internal auditor should generally believe the manager
B.
Some audit issues may remain unremediated and unreported if management will accept recommendations that the internal auditor deems more important
C.
The internal auditor may initially disagree with management s acceptance of a risk, but reevaluate and agree with management’s judgment after further discussion
D.
When working on business unit audits it is sometimes sufficient for the internal auditor to report deficiencies only to the unit manager when remediation is not complex
The statement that the internal auditor may initially disagree with management ' s acceptance of a risk, but reevaluate and agree with management’s judgment after further discussion, is true. This scenario reflects the dynamic nature of risk assessment and management discussions where the auditor, after a comprehensive evaluation and consideration of new information or perspectives, might align with management ' s decision regarding risk acceptance.
IIA ' s International Standards for the Professional Practice of Internal Auditing regarding objectivity and professional judgment.
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