PECB
LEAD-AUDITOR · Question #201
LEAD-AUDITOR Question #201: Real Exam Question with Answer & Explanation
The correct answer is C. No, the auditor should uphold objectivity even when deciding whether to accept the audit mandate. No, the auditor should uphold objectivity even when deciding whether to accept the audit mandate or not. Discussing previous audit reports with a friend who is an internal auditor at the auditee may compromise the external auditor's objectivity and independence.
Question
An external auditor received an offer to conduct an ISMS audit at a research development company. Before accepting it, they discussed with the internal auditor of the auditee, who was their friend, about previous audit reports. Is this acceptable?
Options
- ANo, the external auditor should discuss about the auditee's previous audit reports only with the
- BYes, the auditor can review and discuss the previous audit reports before accepting an audit
- CNo, the auditor should uphold objectivity even when deciding whether to accept the audit mandate
Explanation
No, the auditor should uphold objectivity even when deciding whether to accept the audit mandate or not. Discussing previous audit reports with a friend who is an internal auditor at the auditee may compromise the external auditor's objectivity and independence.
Community Discussion
No community discussion yet for this question.