Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 35

Which of the following would be a violation of the objectivity of a certified internal auditor?
1. Accepting a motivational book from a major vendor.
2. Attending a professional sporting event as the guest of a corporate supplier.
3. Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.
4. Designing and implementing a corporate-wide utilities cost containment program.

Answer options

• A. 1 and 3 only
• B. 2 and 3 only
• C. 2 and 4 only
• D. 1, 3, and 4 only

Correct answer: C

Explanation

Option C is correct because attending a professional sporting event as a guest of a corporate supplier (2) and designing a corporate-wide utilities cost containment program (4) can create conflicts of interest that undermine objectivity. Options A and D include actions that are less directly related to compromising objectivity, while option B includes an action (3) that is more about timing after previous responsibilities rather than direct influence.