Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?

Question

Options

• AA purchasing manager with two years of prior audit experience in public practice to lead a
• BA communications officer who worked in the marketing department during the last six months to
• CA manager of social responsibility who has a nursing background to participate m a health and
• DAn accounting manager who discovered and reported fraud committed by a payables clerk to

• A
  7% (4)
• B
  3% (2)
• C
  15% (9)
• D
  75% (45)

Explanation

Option D is correct because the accounting manager has both relevant technical expertise and demonstrated objectivity - by voluntarily reporting fraud rather than concealing it, this individual has shown the independence and integrity that IIA standards require of guest auditors. Their accounting background also makes them well-suited to contribute meaningfully to a financial or payables-related audit.

Why the distractors fail:

• A is wrong because guest auditors - especially temporary ones from outside the audit function - should not lead engagements; leadership requires formal audit authority and accountability the role doesn't confer.
• B is wrong because the communications officer worked in the very area likely being audited within the past six months, creating a direct recency conflict that destroys objectivity.
• C is wrong because a manager of social responsibility who oversees or is closely linked to health and safety topics would have a conflict of interest participating in a health and safety audit of that same domain.

Memory tip: Think "RICE" - guest auditors must be Relevant in skill, Independent from the area, Clean of recent involvement, and Ethically demonstrated. Option D is the only choice that checks all four boxes.

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