ITPEC FE Morning October 2020 Question 59

The question asks what a management executive should do to ensure the appearance of independence for an internal system auditor.

Answer: (a) Assigning the system auditor to the internal audit department

Independence means the auditor must not report to the departments being audited. Placing them in a dedicated internal audit department creates organizational separation, which is the primary way to secure independence.

Why not others:
- (b) Compulsory continuous learning of IT — improves competence, not independence
- (c) Setting up auditing-skills training — improves skills, not organizational separation
- (d) Specifying and publishing required knowledge/experience — defines qualifications, not reporting structure

Key rule: Auditor independence = organizational separation from audited departments. Competence and training address skill, not independence.

AI-generated — may contain errors