Exam IIA-CIA-Part1 topic 6 question 395 discussion

Actual exam question from IIA's IIA-CIA-Part1

Question #: 395
Topic #: 6

An internal audit team is reviewing the effectiveness of an organization's climate change initiative. It has been brought to the engagement supervisor's attention that an auditor on the team has criticized the organization's initiative on social media. The auditor's social media posts could raise concerns about the internal auditor's objectivity during the engagement. Which of the following best describes the threat to objectivity in this situation?

A. Intimidation.
B. Cultural bias.
C. Advocacy.
D. Economic interest.

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Suggested Answer: C 🗳️

by abdullah01 at March 16, 2024, 6:15 p.m.

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Kozy

1 week ago

Selected Answer: C

An advocacy threat arises when an internal auditor appears to promote or defend a position to the extent that their objectivity is compromised. In this case: -The auditor publicly criticized the organization’s climate change initiative on social media. -By taking a public stance, the auditor is perceived as advocating against the organization’s position, which creates a risk that their audit work could be biased, either consciously or unconsciously. Such behavior raises concerns about whether the auditor can approach the engagement with the required level of impartiality and objectivity, core principles under the IIA's Code of Ethics and Standards.

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abdullah01

10 months ago

B is better

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