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IIA-CIA-Part1 Exam - Question 209


Which of the following is an activity that an internal auditor must not perform?

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Correct Answer: A

Internal auditors must maintain independence and objectivity in their role, which includes not establishing or managing operational programs. Establishing and providing continuing assurance on an anti-money laundering program for new hires (option A) would compromise this independence, as it would involve designing and implementing part of the internal control system, a responsibility that lies with management.

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jicabratmeOption: D
May 26, 2021

Why not D? Isn't it management responsibility to assess the risk?

John1237
Jun 2, 2022

Yes but in the first line of defense.