Câu 3: IIA-CFSA: Certified Financial Services Auditor

Which of the following situation would not impair audit objectivity?

1. A. An auditor is assigned to audit a business function that the auditor was responsible for nine months ago
2. B. An individual temporarily assigned to the internal audit activity because of the individuals expert knowledge in a particular business function assigned to audit an activity that the individual was responsible for just prior to transferring to the internal audit activity
3. C. An auditor is assigned to perform a post-implementation review on a system for which the auditor participated in the design process
4. D. An auditor is assigned to perform a post-implementation review on a system for which the auditor performed a procedure review and made control — đáp án hiện tại