IIA-CIA-Part1 Exam - Question 33

Question

Two individuals are being considered for an audit team that is to perform a highly technical review.

Which of the following situations would preclude selection of the individual for the audit due to an objectivity concern?

I. Person A is a member of the internal audit staff and has the required technical skills. Person A participated in a controls review of the system to be audited when it was being developed.

II. Person B is a technical specialist who understands the audit area but is not a member of the internal audit staff. Although person B has personal credibility in the information systems department to be audited, person B works for another department in the organization.

Examice · Accepted Answer

Person A's participation in a controls review of the system to be audited when it was being developed presents an objectivity concern because there is a potential conflict of interest or bias as a result of their prior involvement. This prior involvement in the development phase might impair their ability to remain objective in the audit. Person B, on the other hand, works for another department in the organization and has personal credibility, which does not inherently affect their objectivity. Therefore, only Person A should be precluded due to an objectivity concern.

AIRT · Answer

There is no mentioning of personal relationship here though.

rizipakistani · Answer

Internal Auditors can perform reviews of controls and recommend appropriate controls, however, they cannot design, draft, implement and install any internal controls. The auditor in statement A just reviewed the controls, therefore his presence on the Internal Audit team would also not impair objectivity. I hope this clarifies.

Amnah_Ejaz · Answer

Person B has personal credibility so how come his objectivity can't presume to be impaired?

John1237 · Answer

Person B (as a member of the audit team) remains objective towards the IT function, as he/she is not part of its staff. He/She is also competent.

starzuu · Answer

Isn't the answer A. I only? Person A has bias objectivity issues towards the system to be audited. Person B on the otherhand i think is fine..?

IIA-CIA-Part1 Exam - Question 33

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