Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Global Internal Audit Standards in an audit report?
A.
The internal audit function used a risk-based approach to create the internal audit plan
B.
The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan
C.
The CAE only accepted engagements that the internal audit function collectively had the knowledge to perform
D.
The activity under review restricted the internal audit function's ability to access records, impacting the audit results
The Global Internal Audit Standards require unrestricted access to records, personnel, and information. If access is restricted in such a way that audit results are compromised, the CAE cannot claim conformance with the Standards in any report until the issue is resolved.
Options A, B, and C are all in alignment with the Standards and do not affect conformance. Only restriction of access (Option D) requires immediate discontinuation of conformance claims.
[Reference:, IIA Standards – Standard 1110: Organizational Independence; Standard 1321: Use of “Conforms with the Standards.”, ]
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