ITPEC IP April 2026 Question 64
ITPEC IP April 2026 — Question 64 of 100
Independence from the subject of the audit — every auditor must be able to form an objective judgment free from conflicts of interest.
An audit team may combine different specialists, so not every member needs the same detailed system knowledge or hands-on business experience. Auditors identify and report findings; responsibility for correcting them remains with management of the audited area.
Answer (a)
Why not others: Technical and business expertise may be distributed across the team, while personally remedying departmental problems would compromise the auditor's independent role.
Key rule: Competence can be collective, but independence and objectivity are required of each auditor.
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