Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 104

An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system. Which function, if previously performed by this employee, would represent a conflict of interest?

    Correct Answer: B

    An employee who has previously written procedures for the handling of duplicate payments would have a conflict of interest if they are now auditing the accounts payable system. This previous involvement in creating procedures for the system they are auditing could bias their assessment and undermine the objectivity required in an audit.

Discussion
abdullah01Option: A

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