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Exam IIA-CIA-Part1 topic 1 question 43 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 43
Topic #: 1
[All IIA-CIA-Part1 Questions]

Two individuals are being considered for an audit team that is to perform a highly technical review.
Which of the following situations would preclude selection of the individual for the audit due to an objectivity concern?
I. Person A is a member of the internal audit staff and has the required technical skills. Person A participated in a controls review of the system to be audited when it was being developed.
II. Person B is a technical specialist who understands the audit area but is not a member of the internal audit staff. Although person B has personal credibility in the information systems department to be audited, person B works for another department in the organization.

  • A. I only
  • B. II only
  • C. Both I and II.
  • D. Neither I nor II.
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Suggested Answer: D 🗳️
by Amnah_Ejaz at Nov. 21, 2020, 4:52 p.m.

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starzuu
6 months, 1 week ago
Isn't the answer A. I only? Person A has bias objectivity issues towards the system to be audited. Person B on the otherhand i think is fine..?
upvoted 1 times
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John1237
2 years, 3 months ago
Person B (as a member of the audit team) remains objective towards the IT function, as he/she is not part of its staff. He/She is also competent.
upvoted 1 times
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rizipakistani
3 years, 8 months ago
Internal Auditors can perform reviews of controls and recommend appropriate controls, however, they cannot design, draft, implement and install any internal controls. The auditor in statement A just reviewed the controls, therefore his presence on the Internal Audit team would also not impair objectivity. I hope this clarifies.
upvoted 3 times
Mikoyan
1 month, 1 week ago
But doesn't that give rise to self-review threats (For A)? As this auditor has reviewed it during design phase; if he missed anything, he might be more inclined not to report it?
upvoted 1 times
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Ivana2000
2 years, 10 months ago
for A it is clear , B is the issue for me, the objectivity is strengthen with the personal credibility that this man has or not?
upvoted 1 times
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AIRT
3 years, 9 months ago
There is no mentioning of personal relationship here though.
upvoted 4 times
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Amnah_Ejaz
3 years, 9 months ago
Person B has personal credibility so how come his objectivity can't presume to be impaired?
upvoted 2 times
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