According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
An internal auditor performing an assurance engagement for the effectiveness of controls which they previously helped design is least compliant with the requirements regarding objectivity. This is because the auditor's previous involvement in the design of those controls could impair their impartiality and independence when assessing their effectiveness.
It should be B?
1130.A3 – The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.
why not a?