The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
The auditor has been reviewing the same department annually for the last three years. This repetition can lead to a level of familiarity that might compromise the internal audit activity’s independence. It's important for auditors to maintain a fresh perspective to ensure objectivity and impartial evaluations, which can be diminished due to prolonged exposure to the same environment and processes.
Why not C?
Why not a