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Question 662 - IIA-CIA-Part1 discussion

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During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?

A.

Statistical sampling techniques should always be used to pull unbiased sampling for testing.

Answers
A.

Statistical sampling techniques should always be used to pull unbiased sampling for testing.

B.

Fieldwork completed by internal auditors should be appropriately reviewed.

Answers
B.

Fieldwork completed by internal auditors should be appropriately reviewed.

C.

Internal auditors should avoid using the lunch room simultaneously with audit clients.

Answers
C.

Internal auditors should avoid using the lunch room simultaneously with audit clients.

D.

During the audit review period, there should be no nonaudit dialogues with the audit client.

Answers
D.

During the audit review period, there should be no nonaudit dialogues with the audit client.

Suggested answer: B

Explanation:

Emphasizing the review of fieldwork completed by internal auditors is crucial for maintaining objectivity. This practice ensures that work is independently checked, helping to prevent bias or errors in the audit process. Regular review by a different auditor or a supervisor can help maintain objectivity and adherence to auditing standards.

Reference: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1311 - Internal Assessments, and Standard 1320 - Reporting on the Quality Assurance and Improvement Program.

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asked 03/11/2024
Daniel Yontz
44 questions
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