Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 157

Which of the following activities would be most likely to impair the objectivity of an internal auditor?

    Correct Answer: C

    Assisting with the development and installation of a new information systems application is most likely to impair the objectivity of an internal auditor. This is because it involves becoming part of the creation process, which compromises the auditor's independence when later reviewing the system. An auditor involved in this capacity would have a vested interest in the system's success, thereby impairing their ability to objectively assess its adequacy and effectiveness later on.

Discussion
koziolmutantOption: D

why not D?

nehabhineetOption: C

because D involves recommendation and not development.

John1237

Controls are recommended.