Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 209

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

    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.

Discussion
jicabratmeOption: D

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

John1237

Yes but in the first line of defense.