Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 43

Which of the following is an activity that an internal auditor must not perform?

Answer options

• A. Establish and provide continuing assurance on an anti-money laundering program for new hires.
• B. Survey employees for their understanding of anti-money laundering practices.
• C. Provide assurance for the effectiveness of anti-money laundering training.
• D. Assess the risk of being fined for ineffective anti-money laundering practices.

Correct answer: A

Explanation

The correct answer is A because establishing and providing assurance on an anti-money laundering program creates a conflict of interest for an internal auditor, who should remain independent. Options B, C, and D are acceptable activities for an internal auditor, as they focus on evaluating and assessing existing practices rather than creating or managing them.