Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 269

Which of the following situations is most likely to threaten the independence of the internal audit activity?

    Correct Answer: D

    The situation most likely to threaten the independence of the internal audit activity is when the internal audit manager provides consulting services to the procurement department, where she worked during the prior year. This presents a conflict of interest and may result in bias, impairing the objectivity and neutrality required for independent audits.

Discussion
abdullah01Option: B

b is right