During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following…

Question

Options

• AStatistical sampling techniques should always be used to pull unbiased sampling for testing.
• BFieldwork completed by internal auditors should be appropriately reviewed.
• CInternal auditors should avoid using the lunch room simultaneously with audit clients.
• DDuring the audit review period, there should be no nonaudit dialogues with the audit client.

• A
  81% (30)
• B
  3% (1)
• C
  11% (4)
• D
  5% (2)

Explanation

Statistical sampling directly embodies objectivity by removing auditor judgment from the sample selection process - the math, not the auditor's preferences or relationships, determines what gets tested, which is the clearest operational example of unbiased work. Option B describes a quality assurance and supervision practice, not objectivity; reviewing fieldwork ensures completeness, not impartiality. Options C and D both confuse objectivity with an extreme, unrealistic form of independence - objectivity is a mental attitude toward evidence and conclusions, not a prohibition on ordinary workplace interactions or professional communication with clients.

Memory tip: Anchor "objectivity" to the word unbiased - when you see an answer choice that literally removes human bias from a process (like statistical sampling does), that's your objectivity example; answers about supervision (B) or social avoidance (C, D) are distractors targeting the related but distinct concepts of quality control and independence.

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