Which of the following would be a violation of the objectivity of a certified internal auditor?
1. Accepting a motivational book from a major vendor.
2. Attending a professional sporting event as the guest of a corporate supplier.
3. Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.
4. Designing and implementing a corporate-wide utilities cost containment program.
Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division (item 3) would be a violation of objectivity because the auditor's recent involvement in management could impair their objectivity. Designing and implementing a corporate-wide utilities cost containment program (item 4) is also a violation, as it compromises the auditor's independence by getting involved in management decisions. Accepting a motivational book from a major vendor (item 1) might be seen as a conflict of interest, impacting objectivity. Therefore, the correct answer is 1, 3, and 4 only.
3 not wrong, as ot pass 12 months, so he can do audit on this function
No 3 should be wrong? Performing audit after 18 months