Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 80

An internal audit team is reviewing the effectiveness of an organization's climate change initiative. It has been brought to the engagement supervisor's attention that an auditor on the team has criticized the organization's initiative on social media. The auditor's social media posts could raise concerns about the internal auditor's objectivity during the engagement. Which of the following best describes the threat to objectivity in this situation?

Answer options

• A. Intimidation.
• B. Cultural bias.
• C. Advocacy.
• D. Economic interest.

Correct answer: C

Explanation

The correct answer is C, Advocacy, because the auditor's public criticism indicates a stance that supports a position against the organization, which compromises their objectivity. The other options do not apply as intimidation refers to pressure, cultural bias involves prejudices based on culture, and economic interest relates to financial stakes that are not relevant in this context.