In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

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Sergiu Anton · Accepted Answer

The CAE previously undertook a consulting assignment in that area to improve processes,

Sergiu Anton · Answer

A couple of years ago, the CAE performed accounting functions for the payroll department.

Sergiu Anton · Answer

Prior to becoming the CAE, the CAE was the payroll manager.

Sergiu Anton · Answer

The assurance review was initiated following issues identified during a consulting assignment requested by management.

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