According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
A.
A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
B.
A competent employee of an independent external organization that provides co-sourcing services to the IAA.
C.
An employee in an affiliated organization who has never worked directly with the IAA.
D.
An employee in the parent organization who has not had any previous contact with the IAA.
If the evaluation is done in the 5th year (for example) the employee who resigned 3 years ago knows the organization.
It complies with the one-year timeframe comparable to the IIA standards.
In order for him to remain independent, he may not have to evaluate (give assurance) about the operations he has performed.
In cases B, C and D, the individual remains directly or indirectly linked to the organization.
upvoted 1 times
...
...
Log in to ExamTopics
Sign in:
Community vote distribution
A (35%)
C (25%)
B (20%)
Other
Most Voted
A voting comment increases the vote count for the chosen answer by one.
Upvoting a comment with a selected answer will also increase the vote count towards that answer by one.
So if you see a comment that you already agree with, you can upvote it instead of posting a new comment.
John1237
1 month, 2 weeks agothabash
1 year, 4 months agoNanachang
1 year, 7 months agoJohn1237
1 month, 1 week ago