ITPEC IP October 2018 Question 63
ITPEC IP October 2018 — Question 63 of 100
An auditor from the information systems department auditing that same department lacks organizational independence. The auditor would be evaluating activities under their own unit's responsibility, creating self-review and reporting conflicts that can impair objective judgment.
Answer (c)
Why not others:
- an external CPA is separate from the audited organization
- an external consulting auditor is separate from the information systems department
- an internal audit department is organizationally distinct from the operational department it audits
Key rule: Auditors must be independent of the activities and responsibilities they examine and free from influence by the audited function.
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