Câu 34: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

Which of the following scenarios would most likely impair the internal audit function’s independence?

1. A. An internal auditor assisted external auditors with a review of the payables department. The auditor worked in the payables department a little over a year ago.
2. B. The chief audit executive had responsibility for the risk management function and helped coordinate an audit of that area by a third-party consultant.
3. C. The chief audit executive was urged by the chief financial officer to scale down an accounts payable audit due to limited funds to cover audit costs. — đáp án hiện tại
4. D. A new internal auditor was part of a team reviewing an area for which she was responsible less than a year ago. The advisory engagement was requested by management.