Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 169

During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?

Answer options

• A. Statistical sampling techniques should always be used to pull unbiased sampling for testing.
• B. Fieldwork completed by internal auditors should be appropriately reviewed.
• C. Internal auditors should avoid using the lunch room simultaneously with audit clients.
• D. During the audit review period, there should be no nonaudit dialogues with the audit client.

Correct answer: D

Explanation

Option D is correct because it emphasizes the need for maintaining objectivity by preventing unnecessary interactions with the audit client that could influence the audit results. Options A and B, while relevant to audit practices, do not directly address the issue of maintaining objectivity. Option C is less critical than D, as it pertains more to comfort rather than the integrity of the audit process.