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Question 130 - IIA-CIA-Part1 discussion
Which of the following is an example of impairment to internal auditor independence or objectivity'?
A.
Assurance engagements for functions over which the chief audit executive (CAE) has responsibility are overseen by a party outside the internal audit activity
B.
Internal auditors provide consulting services relating to operations for which they had previous responsibilities
C.
Internal auditors provide consulting services relating to operations for which they have current responsibilities
D.
Consulting engagements for functions over which the CAE has responsibility are overseen by a party outside the internal audit activity
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