Dimitri works at a large public accounting firm. Dimitri referred one of his friends for a junior auditor position. Dimitri's friend was hired despite the fact that he had a criminal record. The partner at the firm did not perform a background check on Dimitri's friend since he was recommended by an employee. Which element of quality control has been compromised?
A) general ethical requirements
B) independence
C) general human resource policies
D) engagement performance

Question

Quizplus · Accepted Answer

The element of quality control that has been compromised in this situation is general human resource policies. The partner failed to perform a background check, which is a standard HR policy, before hiring an employee. This failure to comply with HR policies could result in a potential risk to the firm's reputation and integrity.

Dimitri Works at a Large Public Accounting Firm