Câu 171: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:

1. A. Maintained an independent mental attitude and is therefore objective.
2. B. Has subordinated professional judgment, and objectivity is therefore impaired.
3. C. Does not have objectivity since the auditor recently transferred from the engineering department. — đáp án hiện tại
4. D. Does not have independent organizational status since the auditor recently transferred from the engineering department.