exam questions

Exam IIA-CIA-Part1 All Questions

View all questions & answers for the IIA-CIA-Part1 exam

Exam IIA-CIA-Part1 topic 1 question 47 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 47
Topic #: 1
[All IIA-CIA-Part1 Questions]

After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:

  • A. Maintained an independent mental attitude and is therefore objective.
  • B. Has subordinated professional judgment, and objectivity is therefore impaired.
  • C. Does not have objectivity since the auditor recently transferred from the engineering department.
  • D. Does not have independent organizational status since the auditor recently transferred from the engineering department.
Show Suggested Answer Hide Answer
Suggested Answer: C 🗳️

Comments

Chosen Answer:
This is a voting comment (?). It is better to Upvote an existing comment if you don't have anything to add.
Switch to a voting comment New
poundr
3 months, 1 week ago
Objectivity gets impaired as recently moved
upvoted 1 times
...
Magic_Fab
3 months, 3 weeks ago
Why not D? He left the department less than one year before (actually on one month) and he should have not been assigned to an assurance task in the department where he was coming from. Can someone help in explaining? Thank you
upvoted 1 times
LauraDixie
3 months, 1 week ago
This type of scenario related specifically to objectivity impairments. You have the right idea but it's relating to objectivity of the internal auditor and not organizational independence (example: when the CAE does not have direct communication with the Board or the budget is reduced etc). I hope this helps
upvoted 2 times
...
...
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.

SaveCancel
Loading ...
exam
Someone Bought Contributor Access for:
SY0-701
London, 1 minute ago