IIA
IIA-CIA-PART1 · Question #109
IIA-CIA-PART1 Question #109: Real Exam Question with Answer & Explanation
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Question
An internal auditor discovered that a former colleague from the internal audit activity now works in a junior position in a department scheduled for an upcoming audit. How can the auditor best ensure his objectivity for this engagement?
Options
- ARecommend mat the chief audit executive outsource the upcoming audit engagement
- BProceed with the audit engagement in accordance with the internal audit manual
- CIncrease the amount of fieldwork in order to build greater credibility for audit conclusions
- DDeclare a conflict of interest and hand over the engagement to another auditor
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