Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook.
Which of the following handbook policies has the greatest risk of compromising audit objectivity?

Question

Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook.Which of the following handbook policies has the greatest risk of compromising audit objectivity?

Danilo Omaljev · Accepted Answer

Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.

Danilo Omaljev · Answer

Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.

Danilo Omaljev · Answer

Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.

Danilo Omaljev · Answer

Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.

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