Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 36

After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:

    Correct Answer: A

    The auditor maintained an independent mental attitude by refusing to change the sample selection method based on their previous supervisor's suggestion. Instead, the auditor consulted with the audit supervisor and made a decision guided by professional judgment and established standards. This behavior demonstrates objectivity and independence in the audit process.

Discussion
poundrOption: B

Objectivity gets impaired as recently moved

Magic_FabOption: D

Why not D? He left the department less than one year before (actually on one month) and he should have not been assigned to an assurance task in the department where he was coming from. Can someone help in explaining? Thank you

LauraDixie

This type of scenario related specifically to objectivity impairments. You have the right idea but it's relating to objectivity of the internal auditor and not organizational independence (example: when the CAE does not have direct communication with the Board or the budget is reduced etc). I hope this helps