IIA
IIA-CIA-PART1 · Question #146
IIA-CIA-PART1 Question #146: Real Exam Question with Answer & Explanation
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Question
An organization is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor assigned to perform the engagement worked at the software company two years ago and is familiar with the system's design strengths and weaknesses. Which of the following is true regarding impairment to the auditor's objectivity?
Options
- AThis situation does not necessitate any action related to the auditor's objectivity.
- BThe auditor should decline to perform the audit because personal conflicts of interest are likely.
- CThe auditor must disclose to the chief audit executive that this situation may impair her
- DThe auditor can provide only consulting services, not assurance.
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