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Exam IIA-CIA-Part1 topic 2 question 93 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 93
Topic #: 2
[All IIA-CIA-Part1 Questions]

In assessing the independence of the internal audit activity, a member of a peer review team should consider all of the following factors except:

  • A. Access to and frequency of communications with the board of directors or its audit committee.
  • B. The criteria of education and experience considered necessary when filling vacant positions on the audit staff.
  • C. The degree to which auditors assume operating responsibilities.
  • D. The scope and depth of engagement objectives for the audit engagements included in the review.
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Suggested Answer: B 🗳️
by ciaprepper at Oct. 12, 2021, 1:35 p.m.

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ciaprepper
1 year ago
Why is the answer not C?
upvoted 1 times
John1237
5 months, 1 week ago
The degree to which auditors assume operating responsibilities relates to their objectivity and the independence of the IAA. Individual objectivity and independence must be taken into account in the evaluation.
upvoted 1 times
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