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 system.

Question

Quizplus · Accepted Answer

In order to maintain independence and objectivity, auditors should not be involved in developing the system they are evaluating. This could create a conflict of interest and compromise their ability to provide an unbiased assessment of the system's effectiveness. However, auditors can be involved in examining system access logs, logical access policies and procedures, and making recommendations to management for improvement of existing internal controls, as these activities are all part of the evaluation process.

To Maintain the Objectivity Necessary for Performing an Independent Evaluation