Certified Information Systems Auditor (CISA) — Question 360

An internal audit department reports directly to the chief financial officer (CFO) of an organization. This MOST likely leads to:

Answer options

• A. audit findings becoming more business-oriented.
• B. concern over the independence of the auditor.
• C. audit recommendations receiving greater attention.
• D. biased audit findings and recommendations

Correct answer: B

Explanation

When the internal audit department reports to the CFO, it may lead to concerns about the independence of the auditor, as the CFO may influence the audit process. This relationship can compromise the objectivity required for unbiased audits. The other options, while they may have some validity, do not address the primary concern regarding independence.