A member of the IT department transfers to the internal audit department. A few months after transferring, the new auditor volunteers to assist in an assurance engagement for the IT department. According to the Standards, how should the chief audit executive respond?
A) Decline the offer because the internal auditor subordinated professional judgment, and objectivity is therefore impaired.
B) Decline the offer because the internal auditor recently transferred from the IT department.
C) Accept the offer because the internal auditor maintains an independent mental attitude and is therefore objective.
D) Accept the offer because the internal audit charter grants the internal auditor authority to maintain objectivity.

Question

Quizplus · Accepted Answer

The internal auditor's recent transfer from the IT department could impair their objectivity due to familiarity and potential bias, so the chief audit executive should decline the offer.

A Member of the IT Department Transfers to the Internal