While conducting an IT audit engagement, an internal auditor is offered a position in the IT department. If she accepts the position, which of the following situations would cause the greatest concern regarding objectivity?
While conducting an IT audit engagement, an internal auditor is offered a position in the IT department. If she accepts the position, which of the following situations would cause the greatest concern regarding objectivity?
The greatest concern regarding objectivity is if the internal auditor accepts the offer before the draft audit report is delivered to the IT department. This situation could potentially compromise the integrity of the audit itself, as accepting a position before completing the audit report may introduce a conflict of interest and bias the auditor's work, thus endangering the objective assessment of the audited area.
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