Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 137

While conducting an IT audit engagement, an internal auditor is offered a position in the IT department. If she accepts the position, which of the following situations would cause the greatest concern regarding objectivity?

Answer options

• A. If she accepts the offer after less than one year has passed since the end of the engagement.
• B. If she accepts the offer without seeking agreement from the chief audit executive.
• C. If she accepts the offer before the draft audit report is delivered to the IT department.
• D. If she accepts the offer after she receives results from the client satisfaction survey.

Correct answer: A

Explanation

Accepting the job less than a year after the audit raises significant concerns about objectivity, as the auditor may still have biases or influence from the recent engagement. The other options, while potentially concerning, do not inherently compromise the auditor's independence in the same way that the timing of the job acceptance does.