To maintain the objectivity necessary for performing an independent evaluation function,auditors should not be involved in
A) making recommendations to management for improvement of existing internal controls.
B) examining system access logs.
C) examining logical access policies and procedures.
D) developing the information system.

Question

Quizplus · Accepted Answer

Auditors should not be involved in developing the information system, as this would compromise their independence and objectivity. The other choices, including examining system access logs, examining logical access policies and procedures, and making recommendations to management for improvement of existing internal controls, are all within the scope of the auditor's role and function.

To Maintain the Objectivity Necessary for Performing an Independent Evaluation