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IIA-CIA-Part1 Exam - Question 157


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

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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

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koziolmutantOption: D
Dec 30, 2020

why not D?

nehabhineetOption: C
Jan 24, 2021

because D involves recommendation and not development.

John1237
Jun 6, 2022

Controls are recommended.