Which of the following roles, if undertaken by an internal auditor, would have the greatest potential for conflict with the Standards regarding objectivity?
Which of the following roles, if undertaken by an internal auditor, would have the greatest potential for conflict with the Standards regarding objectivity?
An internal auditor taking on the role of an IT system designer would have the greatest potential for conflict with the Standards regarding objectivity. Designing IT systems involves making decisions and implementing controls that the auditor could later be responsible for auditing. This dual role creates a significant risk of self-review, where the auditor might not be able to objectively assess their own work, thus compromising their independence and objectivity.
Why A?