The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions. The CAE was an accounting manager for the organization six months ago. How should she respond to the request?
The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions. The CAE was an accounting manager for the organization six months ago. How should she respond to the request?
The chief audit executive (CAE) should decline the request if it is a consulting engagement because she recently worked in the organization's accounting department. Performing a consulting engagement in this situation could impair her objectivity due to her recent involvement in the department. Objectivity is a fundamental principle in internal auditing, and ensuring there is no conflict of interest or perceived bias is crucial.
A is better
how is D the correct answer ?